Proceedings of the 2017 2nd International Seminar on Education Innovation and Economic Management (SEIEM 2017)

Research on Accounting Treatment and Tax Planning of Telecommunications Bundling Business

Authors
Meng Liu
Corresponding Author
Meng Liu
Available Online December 2017.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

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