我国银行业增值税法律制度研究

发布时间：2018-04-01 16:35

本文选题：银行业　切入点：营业税　出处：《华东政法大学》2013年硕士论文

【摘要】：银行业作为现代金融体系的核心，对我国国民经济发展以及对外经济贸易交流发挥着重要的促进和推动作用。我国政府应当致力于为银行业的稳健运行创造良好的外部环境，尤其是税收法律环境。但我国目前对银行业课征的营业税法律制度还存在着重复课税较严重、计税依据不合理以及税率设计不公平等弊端，导致我国银行业流转税税负较之国内其他行业以及国外同行业偏重、不利于我国银行业发展的问题。增值税法律制度具有能够克服大量重复课税因素、税收中性以及税源稳定充足等优越性，世界各国都已普遍对银行业征收增值税（或货物和劳务税1），因此我国解决上述问题的总体方向是对银行业从营业税改征增值税，对我国银行业增值税法律制度的研究具有重要的理论意义和现实意义。国内关于我国银行业流转税法律制度改革的研究，经历了从降低营业税税率和改革营业税计税依据等营业税内部改革方案到将我国增值税覆盖到包含银行业等商品和服务的所有行业的政策建议。近年来，大多数学者都对银行业“营”改“增”的必要性和可行性做出了充分论述，也对改征增值税以后的相关制度设计提出了自己的意见和建议。国外许多专家学者对银行等金融保险机构是否应当课征增值税还持有争议，分别指出对金融业开征增值税的必要性以及存在技术和监管方面的困难，并对如何界定金融业务免税范围和进项税额抵扣办法进行了深入的探讨和比较。本文立足于我国银行业营业税法律制度存在着较严重的重复课税、计税依据不合理以及税率设计不公平等弊端，阐述了将银行业纳入增值税征收范围的必要性和可行性，客观地分析了银行业“营”改“增”进程中可能面临的税制设计的困难和涉及中央地方财政体制的障碍，并比较和借鉴了欧盟、澳大利亚和新西兰等国家银行业增值税法律制度在税制设计方面的先进经验，，试图结合我国具体国情构建出具有现实意义的银行业增值税法律制度。本文的创新之处在于：第一，从经济学角度和税法角度对银行业改征增值税的必要性做出了理论分析，分别从博弈论、税制优化理论、税收中性理论、税收公平原则以及税收效率原则多方面阐述银行业“营”改“增”的重要意义。第二，从明确征收方法、明晰计税依据、厘清税率以及完善相关配套制度等四个方面对我国银行业增值税法律制度做出了初步构建，以期为我国增值税立法提供有益参考。第三，综合运用了文献研究法、图表说明法、实证考察法和比较分析法等多种研究方法，详细考察了目前我国银行业的营业税的相关规定和存在问题，比较分析了相关国家基本免税法、允许进项税额抵扣的免税法以及零税率法的优势和弊端，并结合我国具体国情做出了相关借鉴。
[Abstract]:As the core of the modern financial system, the banking industry plays an important role in promoting and promoting the development of our national economy and foreign economic and trade exchanges. Our government should devote itself to creating a good external environment for the steady operation of the banking industry. In particular, the legal environment of taxation. However, the current legal system of business tax imposed on the banking industry in our country still has some drawbacks, such as repeated taxation, unreasonable tax basis and unfair design of tax rates, and so on. As a result, the turnover tax burden of China's banking industry is more heavy than that of other domestic and foreign industries, which is not conducive to the development of China's banking industry. The VAT legal system has the ability to overcome a large number of double taxation factors. Due to the advantages of tax neutrality and stable and sufficient tax sources, all countries in the world have generally levied value-added tax (or goods and services tax) on the banking industry. Therefore, the overall direction of solving the above problems in China is to change the banking industry from business tax to value-added tax. It is of great theoretical and practical significance to study the legal system of value-added tax in China's banking industry. Domestic Research on the Reform of Banking turnover tax legal system in China, In recent years, it has experienced policy recommendations ranging from reducing the business tax rate and reforming the basis for the business tax calculation to the internal reform of the business tax to cover all industries including goods and services such as the banking industry. Most scholars have made a full exposition on the necessity and feasibility of "reform" and "increase" of banking industry. They also put forward their own opinions and suggestions on the design of the relevant system after the introduction of VAT. Many foreign experts and scholars still have disputes over whether banks and other financial and insurance institutions should levy VAT. This paper points out the necessity of levying VAT on the financial industry and the technical and supervisory difficulties, and makes a deep discussion and comparison on how to define the scope of financial business tax exemption and the method of deducting the income tax. Based on the shortcomings of the legal system of banking business tax in China, such as serious repeated taxation, unreasonable tax basis and unfair design of tax rate, this paper expounds the necessity and feasibility of bringing the banking industry into the scope of VAT collection. This paper objectively analyzes the difficulties in the design of tax system and the obstacles concerning the central and local fiscal system in the process of banking "reform" and "increase", and compares and draws lessons from the European Union. The advanced experience in the design of tax system of banking value-added tax law system in Australia and New Zealand tries to construct a practical value added tax legal system of banking industry according to the actual situation of our country. The innovations of this paper are as follows: first, from the angle of economics and tax law, this paper makes a theoretical analysis on the necessity of changing the value added tax in the banking industry, from the game theory, the tax system optimization theory, the tax neutral theory, respectively. The principle of tax fairness and the principle of tax efficiency expound the importance of "reform" and "increase" in banking industry. In order to provide a useful reference for the legislation of value-added tax in China, the author makes a preliminary construction of the legal system of value-added tax in China from four aspects: clarifying the tax rate and perfecting the relevant supporting system. Thirdly, the paper makes comprehensive use of the literature research method, the chart method, and the illustrative method. The empirical investigation method and comparative analysis method are used to investigate the relevant regulations and existing problems of China's banking business tax in detail, and to compare and analyze the basic tax exemption law of relevant countries. The advantages and disadvantages of the tax exemption law and zero tax rate method which allow the income tax credit to be deducted have been used for reference according to the specific conditions of our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.281;D922.22

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