摘 要 继1994年分税制改革以后，2011年11月国家再次拉开税收改革的序幕，正式启动营业税改征增值税（以下简称“营改增”）试点。作为试点行业之一的电信业于2014年6月被纳入“营改增”试点范围。对于长期执行营业税政策的电信企业来说，改征增值税是一项巨大挑战。新的税收征管体制下，企业的工作量和管理难度将大大增加，随之而来的还有税务风险的增加。除此之外，税制改革造成电信企业短期内税负明显上升，这有违国家“营改增”试点的初衷。因此，本文希望通过相关理论和实务研究帮助企业最大限度地降低企业税负，提升增值税的纳税筹划能力，从而实现“营改增”平稳过渡和企业的良性发展。 本文以“营改增”为研究背景，结合电信企业的典型业务，对其改革前后增值税方面的税收现状进行了对比和分析；并以纳税筹划相关理论为指导，总结目前电信企业纳税筹划中存在的问题，分别从采购、销售、核算三个方面分析新政策下纳税筹划的具体路径和注意事项，梳理出电信企业新形势下的纳税筹划体系。最后，以中国电信A市分公司为例，通过案例研究和数据计算验证纳税筹划效果。本文研究表明，“营改增”后电信企业的财务核算、税负水平、营销模式、发展战略固然会发生一系列巨大变化，但与此同时，“营改增”也为企业调整纳税筹划方案提供了契机。企业完全可以通过对税收政策的运用、财务核算的规范和营销方式的调整，适时改变经营策略，充分利用纳税筹划空间，以实现减轻企业税收负担的目的。电信企业在“营改增”背景下开展新的纳税筹划工作既是形势所迫，也是企业自身优化升级的有效推动力，对促进企业持续健康发展具有重要意义。

ABSTRACT Since the reform of tax system in 1994, the government started the tax reform and officially launched the VAT pilot in November 2011. Telecom industry was incorporated into the scope of the VAT pilot in June 2014. For telecom enterprises which implement the policy of business tax for a long time, VAT reform is a big challenge. Under the new tax system, workload and difficulty of management of the enterprise will no doubt greatly increase, the increase of tax risk in following. In addition, the tax burden of telecom enterprise has risen in short term. This violates the purpose of the VAT pilot. So this paper wants to help telecom enterprises maximize reduce the tax burden, increase ability of VAT tax planning. and achieve a smooth transition and virtuous development through the researches on theory and practice。 Based on the background of VAT reform, this paper compares the tax situation before and after the tax reform through the typical business in telecom enterprise, summarizes the problems existing in current tax planning of telecom enterprise guided by related theories. This paper analyzes the tax planning path and matters needing attention under the new policy respectively from angles of business model, invoice management, accounting and tax policies, and teas out the system of tax planning under the new situation. Finally, taking A city branch of China telecom for example, this paper will give some advices about tax planning through case studies and data computing. In this paper, research has shown that financial accounting, tax burden level, marketing model and development strategy of telecom enterprises will all have a series of dramatic changes because of the VAT reform. But at the same time, the VAT reform also provides some opportunities for the tax planning of telecom enterprise. Telecom enterprise should timely change strategies through the use of the tax policy, the adjustment of the financial accounting regulations and marketing methods, make full use of tax planning space and achieve the falling of tax burden. For telecom enterprises, to launch a new tax planning system under the background of VAT reform is the force of circumstances. It is an effective impetus to the upgrading of enterprise itself, and is conducive to healthy development of enterprises.