I
摘要
2014年6月1日，营改增扩大试点范围至电信行业,2016年5月1日，营
改增全范围实行，营改增的实行对中国电信股份有限公司福建分公司（简称福
建电信）产生了较大的税制变化，使福建电信原有的税收管理出现一些不适应
营改增背景的问题，税收负担和管理成本提高。近两年来政府对电信行业提速
降费的要求压缩了电信业务的利润空间，迫使福建电信必须节约成本，降低税
收负担
本文通过文献研究法研究和借鉴国内外学者对于营改增税和税收筹划方面
的研究经验，在其基础上加以创新，研究最新政策、分析最新数据，大胆结合
跨境服务出口退税等电信行业没有尝试过的策略，通过比较分析法对比营改增
前后福建电信税收负担 、纳税方式等方面的变化并提出存在的问题或者可进一
步改进的地方，针对之前的分析和问题提出税收筹划策略及实施保障，通过比
较分析法、案例分析法等方法研究一些财务管理案例和营销套餐设计案例不同
税收处理方式税负高低的对比,以设计出比较完善的税务管理策略，从而达到减
轻企业税负、降低涉税风险、完善企业税收管理的目标
福建电信公司在营改增后税收负担不降反升的状况是暂时的，随着营改增
的全面推进以及通过对福建电信公司税务管理的筹划，通过完善完善税务核算
制度、规范发票管理、及时调整营销模式、优化采购模式、合理进行人力资源
外包、适当开展出口业务这几个策略互相配合，加上税务管理策略的保障措施，
在一段时间后，福建电信必然会经过阵痛，获得营改增的改革红利，税收负担
将会进一步降低；同时通过税收筹划，也将会给企业带来现金流增加，营销和
采购管理更加完善的效果，有利于企业价值最大化和可持续发展
关键词：营改增电信税收负担税收筹划
II
III
Abstract
On June 1, 2014, the government expanded the eplace business tax with
value-added tax pilot scope to the telecommunications industry. On May 1, 2016, the
VAT expanded to the full scope of whole industry. The implementation of the tax
reform has resulted in a large tax change for the Fujian branch of China telecom co.
The original tax management of Fujian telecom has some problems that do not adapt
to the change of the tax background. In the past two years, the government has
reduced the profit margin of telecom business by requiring the telecom industry to
speed up and reduce the price, forcing Fujian telecom to cut costs and reduce the tax
burden.
In this paper, through literature research of scholars in our country and abroad
for the tax planning of VAT. On the basis of innovation, study the latest policies,
analyze the latest data, and boldly combine the strategies that the telecommunication
industry have not tried, such as the export tax refund of services. And through the
comparison analysis contrast change before and after the increase of Fujian telecom
of tax burden, tax mode and puts forward the problems or can be further improved,
according to previous analysis and problem put forward tax planning strategies and
implementing security, through comparative analysis, case analysis and other
methods to study the perfect way of measures on invoice management, tax accounting,
marketing, package design and purchasing management to reduce the tax burden on
enterprises.。。。。。。