“营改增”对电信业的影响——以中国联通为例 税务学专业

目 录1 绪论............................................................................................................................21.1 论文选题的背景及意义......................................................................................21.2 国内文献综述......................................................................................................21.3 论文的主要内容及框架......................................................................................32 相关概述....................................................................................................................42.1 营业税概述..........................................................................................................42.2 增值税概述..........................................................................................................52.3“营改增”概述.....................................................................................................52.3.1 “营改增”的背景.........................................................................................52.3.2 “营改增”的意义.........................................................................................52.3.3 “营改增”的实施.........................................................................................62.3.4 “营改增”对试点行业的影响.....................................................................63 “营改增”对电信业的影响分析..............................................................................73.1 “营改增”对电信业的积极影响........................................................................83.1.1 长期而言，电信业税负下降........................................................................83.1.2 推动电信业的改革创新................................................................................93.1.3 促进电信业增值服务的发展........................................................................93.2 “营改增”对电信业的消极影响....................