联系我们

论文查询结果	返回搜索

论文编号：	13889
作者编号：	2320200571
上传时间：	2023/6/5 15:05:36
中文题目：	中国移动积分计划的财税处理研究
英文题目：	Research on Financial and Tax Treatment of China Mobile Points Plan
指导老师：	李姝
中文关键字：	中国移动积分；新收入准则；积分兑换；财税处理
英文关键字：	China Mobile Points, Enterprise Accounting Standards No. 14-Income, Redemption of points, Financial and tax treatment
中文摘要：	随着近年来国内市场的快速发展、产品的不断丰富、各种营销手段不断更新，各行各业的竞争也更加激烈。中国移动在过去的几十年里，经历了从固话到5G时代的跨越式发展，目前移动客户已达9.70亿户，5G套餐客户达到5.11亿户。然而电信业市场也面临着日趋饱和的严峻形势，在产品、价格等方面，移动、联通和电信三大运营商的竞争加剧。1994年积分的概念进入中国，从此在电信业、航空业及银行业得到广泛的应用，电信运营商通过积分计划可以提高顾客的体验，提高顾客的吸引力和忠诚度，留住客户、争夺客户和转变客户，积分作为一种行之有效的营销工具在国内电信业得到广泛应用。然而在新收入准则和营改增政策实施以后，财务人员面临错综复杂的新形势，积分计划的财税处理涉及的众多难点和痛点问题亟待解决。 本文以中国移动积分为例，使用案例分析法、文献分析法和实地调研法，基于新收入准则五步法模型和现行税务政策，对中国移动积分计划财税处理的现状进行研究分析，指出中国移动积分兑换在财税处理中遇到的问题，以及在现有规定下能够解决上述问题的对策。作者结合自己工作实践及对相关财税法规的理解，结合中国移动积分计划的特征进行财税处理研究，希望本研究有助于涉及相关业务的财务人员找到解决问题的思路，使积分计划的财税处理更加精细化和标准化。
英文摘要：	With the rapid development of the domestic market in recent years, the continuous enrichment of products, and the continuous updating of various marketing methods, the competition in all walks of life is also more intense. In the past few decades, China Mobile has experienced a leapfrog development from fixed-line to 5G era. At present, mobile customers have reached 970 million and 5G package customers have reached 511 million. However, the telecom market is also facing a severe situation of increasing saturation. In terms of products and prices, the competition among the three major operators of China Mobile, China Unicom and China Telecom is intensifying. The concept of points entered China in 1994 and has been widely used in the telecommunications industry, aviation industry and banking industry since then. Through points marketing, the telecommunications industry can effectively improve customer experience, enhance customer attractiveness and loyalty, retain customers, compete for customers and transform customers. As an effective marketing tool, points have been widely used in the domestic telecommunications industry. However, after Enterprise Accounting Standards No. 14-Income and the policy of replacing business tax with value-added tax, financial personnel are facing a complex new situation, and many difficulties and pain points involved in the treatment of points finance and tax need to be solved. This paper takes China Mobile Points as an example, uses case analysis, literature analysis and field research methods, based on the model of tEnterprise Accounting Standards No. 14-Income and the current tax policy, to study and analyze the current situation of China Mobile Points plan fiscal and tax treatment, points out the problems encountered in the fiscal and tax treatment of China Mobile Points exchange, and the solutions that can minimize the risks under the existing regulations, It also proposes a process that can improve the risk control of fiscal and tax issues in integral operation. The author combined his own work practice and understanding of relevant fiscal and tax laws and regulations, and combined with the characteristics of China Mobile's credit plan to conduct fiscal and tax treatment research, hoping that this research will help financial personnel involved in relevant businesses find solutions to problems, and make the fiscal and tax treatment of the credit plan more refined and standardized.
查看全文：	预览  下载(下载需要进行登录)