Research on Accounting Treatment and Tax Planning of Telecommunications Bundling Business

DOI

10.2991/seiem-17.2018.48How to use a DOI?

Keywords

Telecom Industry, Bundle, Accounting, Tax planning

Abstract

Along with the rapid increase of 4g internet and telecommunications since the tax reform of "Business Tax (BT) to Value Added Tax (VAT)" in 2014, how to reasonable layout the business model of telecom operators for the tax planning is especially important. Based on the analysis the telecom bundling sales, this paper identify the accounting treatment and tax planning for the telecom sector, in order to provide some strategies and suggestions for the telecommunications industry.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Meng Liu
PY  - 2017/12
DA  - 2017/12
TI  - Research on Accounting Treatment and Tax Planning of Telecommunications Bundling Business
BT  - Proceedings of the 2017 2nd International Seminar on Education Innovation and Economic Management (SEIEM 2017)
PB  - Atlantis Press
SP  - 193
EP  - 196
SN  - 2352-5398
UR  - https://doi.org/10.2991/seiem-17.2018.48
DO  - 10.2991/seiem-17.2018.48
ID  - Liu2017/12
ER  -