为了解决第三产业重复征税的问题,降低企业税负,国家推行“营改增”的税收政策。电信业在第三产业中占据着举足轻重的地位,电信业的“营改增”将对我国税收产生重要影响。税制改革之初,可能存在部分企业税负压力不减反增。本文将利用数学模型进行量化测算来解释这一现象,并针对此现象,提出相应对策。 In order to solve the problem of repeated taxation in the tertiary industry, reduce the tax burden on enterprises, the state implemented the tax policy of “reforming the battalion and increasing profits”. The telecom industry occupies a decisive position in the tertiary industry. The telecom industry’s “tax reform” will have an important impact on China’s tax revenue. At the beginning of the reform of the tax system, there may be pressures on some enterprises to increase tax burden instead of decreasing. This article will use the mathematical model to quantify this phenomenon to explain this phenomenon, and in response to this phenomenon, put forward countermeasures.