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关于提高电信业营业税税率的思考
引用本文:杨俊德. 关于提高电信业营业税税率的思考[J]. 吉林省经济管理干部学院学报, 2008, 22(5): 58-62
作者姓名:杨俊德
作者单位:云南省宣威市地税局,云南,宣威,655400
摘    要:近些年,电信业取得了突飞猛进的发展,日益成为国民经济的支柱产业。然而,电信业的巨大发展并未给国家财政带来与之相应的增长,税收的宏观经济杠杆作用没有得到具体体现,电信业的平均税负甚至低于全国宏观平均税负水平,营业税税收增幅与其发展极不匹配,高利润低税负之间的强烈反差导致的一系列矛盾和问题日益凸现,提高电信业营业税税率势在必行。

关 键 词:电信业  营业税  税率

On the Improvement of the Telecom Industry Business Tax Rate
YANG Jun-de. On the Improvement of the Telecom Industry Business Tax Rate[J]. Journal of Jilin Province Economic Management Cadre College, 2008, 22(5): 58-62
Authors:YANG Jun-de
Affiliation:YANG Jun-de (Xuanwei City Inland Revenue Deportment in Yunnan Province, Xuanwei, Yunnan, China)
Abstract:In recent years,the telecom industry has achieved rapid development,has increasingly become a pillar in-dustry of the national economy.However,the tremendous development of the telecom industry has not brought the country the corresponding financial growth and macro-economic leverage of the tax has not been the concrete ex-pression of the telecom industry.The average tax burden is even lower than the national average tax burden of macro level.Business tax revenue growth and their development is not matching.A series of contradictions and problems caused by high-profit low tax burden between the strong contrast have become increasingly apparent.
Keywords:Telecom industry  Business tax  Rate
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