邮电通信业“营改增”法律问题探究--以上海自贸区为研究视角
VAT Legal Issues of Post and Telecommunication Services in China(Shanghai)Pilot Free Trade Zone
陈少英 1李美玉2
作者信息
- 1. 华东政法大学，中国上海200042
- 2. 湖南省浏阳市公路管理局，中国浏阳410001
- 折叠
摘要
邮政业与电信业分别于2014年1月1日和6月1日纳入“营改增”试点，具有深刻的原因和理论依据。然而试点政策中仍有某些不足之处，影响了“营改增”效果的发挥和邮电通信业的发展。本文以上海自贸区为视角，借助其形成“可复制、可推广”经验的试验田地位，结合相关税法理论，分析了目前邮电通信业“营改增”税制中的不足，并提出了在上海自贸区对其完善的建议，以期形成“可复制、可推广”经验，推动全国邮电通信业“营改增”的发展。
Abstract
Postal services and telecommunication services joined the pilot units of “VAT instead of business tax” on January 1 ,2014 and June 1 ,2014 . This move is very reasonable and theoretically sound .However ,there have been policy shortcomings that impede reform and the development of the post and telecommunication services . In order to form an experience that can be “replicated and popularized” ,w hich is the goal of the Shanghai Free T rade Zone ,this paper analyzes the deficiencies of the VAT of the post and telecommunication services and proposes relative measures so as to make the pilot work a success that can be replicated and popularized .
关键词
上海自贸区/邮电通信业/“营改增”/完善Key words
Shanghai Free Trade Zone/post and telecommunication service/VAT instead of business tax/perfection引用本文复制引用
基金项目
2014年国家社科基金重点项目(14AFX020)
出版年
2015
NETL
NSTL
万方数据