目 录1 电信行业“营改增”的背景及概念............................................11.1 社会背景............................................................................................11.2 营业税及增值税的概念....................................................................11.2.1 营业税概念....................................................................................11.2.2 增值税概念....................................................................................21.3 营业税与增值税的差别....................................................................21.4 “营改增”的由来............................................................................32 电信行业“营改增”之后的现状................................................42.1 差异化税率改革................................................................................42.1.1 基础电信服务................................................................................52.1.2 增值电信服务................................................................................52.1.3 其他服务要求................................................................................52.2 宏观与微观的角度来看....................................................................62.2.1 从宏观的角度................................................................................62.2.2 从微观的角度................................................................................62.3 电信行业税收负担来看....................................................................62.3.1 销项税............................................................................................72.3.2 进项税............................................................................................72.4 “营改增”实施对电信行业带来的优点........................................82.5 “营改增”实施对电信行业带来的弊端........................................93 “营改增”后电信行业增值税税收计算案例分析..................103.1 案例甲...
