摘要
2012 年 10 月国务院副总理李克强主持扩大营业税改征增值税试点工作座谈会
时明确提出：适时将邮电通信纳入试点。预计邮电通信业 2014 年 1 月纳入试点。
中国移动通信集团总部已于 2012 年 4 月起，着手进行营改增的各项准备工作，并
拟定了详细的工作计划。目前各项准备工作已基本准备就绪，营改增时间一旦确
定，将组织落实各项工作安排。
本文研究的中国移动集团地市分公司，是中国移动集团的子公司四川省公司
下属的分支机构。地市分公司不具备法人资格，主要进行网络建设、维护、产品
营销推广等经营活动，省公司每年对其进行经营业绩考核。分公司财务独立核算，
编制的财务月报和年报，主要用于为省公司考核分公司经营业绩以及分公司管理
分析提供相关数据。省公司汇总全省财务报表，进行补充填报及内部拼销后，统
一对外提供完整的财务报表。
中国移动集团对营改增进行了周密的工作计划和安排，其中集团总部负责安
排部署整体工作，以及与国家税务机关沟通协争取税务政策；省公司负责具体的
工作落实和安排；分公司是主要的执行机构。分公司作为整个移动集团的最末级
的基层组织，如何根据分公司实际情况，因地制宜地贯彻落实各项营改增工作安
排，将影响到整个集团营改增工作能否顺利开展，以及营改增后整个集团的经营
业绩和利润水平。本文选择分公司作为研究样本，通过研究分析国家营改增政策、
增值税管理条例、集团总部和省公司营改增的工作部署等。结合分公司生产经营
的特点，寻求建立一套以提升经营业绩水平为核心，公司运营各环节管理提升和
业务流程优化的措施。具体包括财务管理、税务管理、IT 系统支撑、采购管理以
及市场经营等方面。其中财务管理重点分析会计核算及报账流程优化、预算考核
和分析调整、重建内部控制体系等方面；税务管理主要包括纳税申报操作流程设
计、申报纳税层级的设定、发票管理；TT 系统支撑包括业务支撑和管理信息系统
的改造和优化；采购及资产管理包括采购阶段的业务规范、实物管理规范；市场
营销管理分为销项侧和进项侧，具体对营销方案制定、重点费用和资本开支税务
筹划等进行了深入分析研究。最后通过初步论证适用条件、推广价值，为中国移
动地市分公司推广营改增应对方案提供参考，意义重大。
关键词：中国移动集团地市分公司 营改增 纳税管理 业务流程优化ABSTRACT
In March 2011 the Five Year Plan and the government work report clearly put
forward the requirements of tax reform in business tax (BT) replaced with value-added
tax (VAT). In October 2011 , the State Council executive meeting decided that from
January 1, 2012 to carry out the pilot. January 2012 the transportation and part of the
modern service industry in Shanghai pilot. Vice Premier Li Keqiang convened the
working conference in October 2012 to said timely to telecommunications into the pilot.
Telecommunications is expected in October 2013 included in the pilot. From April 2012
onwards, China Mobile Communications Corporation (CMCC) has embarked on the
preparatory work related, and to develop a detailed work plan. At present, all the
preparatory work has been basically ready, once the time is fixed, the reform will be
carried out according to plan.
This study focused on Leshan branch of China Mobile Group Sichuan Co., Ltd. This
branch does not have a corporate legal personality. It is responsible for network
construction, maintenance, product marketing related activities, And will go through
performance evaluations.
The branch's finances are independent accounting, provide monthly and annual
financial reports, as a basis for Branches performance appraisal. Corporation will
publish financial statements after the unified data. Branch is most basic institutions of
the group company, How we work will affect the company's VAT reform as well as the
performance and profits in subsequent. Therefore,this article takes Leshan branch as the
study object, by analyzing the relevant government policy and research corporate
planning to establish a set of effective internal Innovative solutions. If the solution is
adopted, will improve the operating performance and management quality. This set of
solutions has five parts, they are financial management, tax management, purchase
management, market management and IT support systems. And in this paper, the
applicable conditions and the promotion value has been initially demonstrated. Thus
provides an important reference for the reform in the branch.
Keyword: Reform in BT replaced with VAT, Leshan branch of China Mobile Group
Sichuan Company Limited, Business performance, Promote