摘要
根据国家“十二五”规划纲要和2011年《政府工作报告》的要求,财政部
和国家税务总局正在研究推进邮电通信业“营改增”工作。邮电通信业的“营改
增”试点己经迫在眉睫,从目前政策走向来看很可能于2014年在整个邮电通信
业开展“营改增”试点。
深圳市作为国家经济特区和计划单列市,有着特殊的政治环境和税务环境。
中国移动通信集团广东有限公司深圳分公司(以下简称“深圳移动”)是中国移
动通信集团广东有限公司(以下简称“广东移动”)在深圳市的分支机构,是深
圳本地最大的电信运营商。“营改增”的冲击涉及公司的方方面面,影响重大。
这不仅是征税税种的变化,更给企业运营带來巨大挑战,涉及公司全部管理层级
和各个专业线条,包括企业管理、市场营销、采购管理、财务管理、IT系统和
纳税申报等。其中,市场营销直接关系深圳移动销项税和大部分进项税的确认与
计量。市场营销不同的销项端处理和进项端处理将产生不同的税负,不同的税负
将影响企业的营业收入和会计利润。
本文基于“确保顺利过渡、合理降低税负”的目标,从财务视角出发,以市
场营销为主线,探讨深圳移动的应对策略。本文首先介绍深圳移动的整体情况,
然后对销项端的五个重要因素和进项端的五个重要因素进行详细分析,分析“营
改增”对深圳移动的影响及应对措施,最后进行效果评价和经验总结。在甸个营
销因素中,本文从财务专业的视角出发,按照业务梳理和税务现状、推彳T “营改
增”后可能的税务处理、不同场景下的影响分析和“营改增”建议方案四个维度
进行探讨和分析,提出系统、可行和合法的市场营销应对举措,预期通过政策的
争取和税收的筹划,深圳移动市场营销的销项端每年节约税负3. 4亿元,进项端
每年节约税务936万元。
关键词:营改增;深圳移动;市场营销
Abstract
According to the requirements of Twelfth Five-Year Plan and Government
Report of 2011,the Ministry of Finance and the State Administration of Taxation are
researching a way in processing the tax mechanism from business tax base to
value-added base in the telecommunications industry. This pilot process is
impending in the telecommunications industry. The prospect of the VAT reformation
in telecommunications industry will be highly possible to be realized in the year 2014
under the present circumstances.
Shenzhen as one of the Special Economic Zone and the Municipalities
Separately Listed on the State Plan city has its ad hoc political and tax environment.
China Mobile Group Guangdong Co., Ltd. Shenzhen Branch (hereinafter referred to
as Shenzhen Mobile) is one of the local branches of China Mobile Group
Guangdong Co.,Ltd. (hereinafter referred to as Guangdong Mobile) in Shenzhen,
which also is the largest operator locally. The VAT reformation has its impacts over
several aspects,not only in tax categories, but also brings in a huge challenge to
business operations, which involves different sectors of management, including
company management, marketing, procurement, financial management. IT systems,
tax declaration, etc. Especially the impact on marketing, may directly affect the
recognition and measurement of the VAT output tax and VAT input tax. Implementing
different methodologies of tax calculation can ultimately differ in the VAT proceeds,
thus affecting the business of operating income and accounting profit.
In order to ensure a smooth transition and reasonable tax avoidance, this paper
was starting from a financial perspective, focusing on marketing and researching the
coping strategies of Shenzhen Mobile. Firstly, the paper introduced the general
background of Shenzhen Mobile; followed by a detail analysis of 5 essential issues of
input and output tax separately, including the impact and correspondence. Finally, the
paper evaluated the effect and summed up the experience. In every marketing factor,
we start from a financial perspective, discussed and analyzed in four dimensions such
as the current situation and tax status, the possible tax treatment post VAT scenarios,
analysis of effects of different circumstances,VAT reformation proposal; in order to
raise systematically viable and legitimate marketing initiatives to deal with. Under the
negotiation of more beneficial tax policy and tax planning, expected annual savings in
output tax is approximately 340 million,and the annual savings for input tax is
roughly 9.36 million.
Keyword: VAT reformation; Shenzhen Mobile; Marketing