我国银行业“营改增”影响分析

发布时间：2018-02-15 22:22

本文关键词： 增值税扩围营业税银行业金融业　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：为适应经济的发展,2012年我国在交通运输业和部分现代服务业实行营业税改增值税的地区试点,并打算逐步推向全国范围。然而在此次改革中,金融业并未纳入试点范围。银行业是金融业的重要分支,是国民经济的重要组成部分,是推动国民经济发展的重要力量,银行业的税收制度是影响银行业经营业绩的重要因素。我国的银行业税收制度设计不合理,税负较重,严重影响了银行业的经营绩效和竞争能力,不利于推动银行业的发展。因此我国迫切需要改革银行业税收制度。将银行业纳入增值税范围,可以基本上解决重复征税问题,降低银行业的税收负担,提升银行业的国际竞争力。在银行业实施营业税改增值税已是我国增值税改革的必然趋势的情况下,分析营业税改增值税对我国银行业的影响有利于完善我国增值税体系,设计合理的银行业增值税征收制度,促进银行业的健康发展。多数建立增值税的国家均对银行业的大部分业务采取免税政策。而在我国,银行业缴纳的税款是国家财政收入的重要来源,对银行业免税会大大减少国家的财政收入,超出了国家财政的承受范围。因此,我国要探索符合我国国情的银行业增值税体系。本文将通过理论分析和样本数据测算,从经营绩效、税收负担两个方面分析营业税改增值税对银行业的影响,进而为银行业增值税制度的设计提供思路。围绕这一目的,本文将从五个方面来展开。第一部分主要介绍本文的研究背景和意义,文献综述以及研究思路,创新点和不足点。第二部分介绍我国营业税改增值税的必要性。首先介绍我国目前的银行业税收政策,然后分析现行银行业税收政策存在的问题,包括重复征税、税负不公、税负过重和金融创新产品税收制度滞后四个问题。第三部分主要介绍部分国家的银行业税收制度及对我国的启示。第四部分分析营业税改增值税对我国银行业影响,分别从现金流量、银行利润、银行税负三个方面对营业税改增值税对银行业经营绩效的影响进行分析。其中将从银行每股收益和净资产收益率两个方面来分析营业税改增值税对银行业利润的影响,从货物与劳务税及其附加税和所得税两个方面研究营业税改增值税对银行业税负的影响。第五部分为银行业营业税改增值税提出建议,包括政策建议和征收管理建议。政策建议包括针对金融业的特征制定增值税税收制度、合理安排营业税向增值税转型的步骤、改革中央与地方的财税分配体制,征收管理建议包括完善发票的管理制度和提高相关涉税人员的征收管理水平五个方面。通过以上五个方面对营业税改增值税对银行业的影响分析可知,若我国对银行业采用免税法征收增值税,会降低银行业的税负,提高银行业的经营绩效。本文将采用理论与测算分析相结合的方式,对营业税改增值税对银行业的影响进行探讨,并提出了相应的对策,使该项研究更加系统。此外,本文将采用2010～2012五大国有银行和其他8家上市的商业银行的相关数据,并且从银行现金流量、利润、税负三个方面测算出具体数值来分析营业税转增值税对银行业的影响。尤其是本文分析了在采用国际通用的免税法下征收增值税时的税负与征收营业税时的差异,提出了短期内采用免税法,长期内采用可以抵扣的免税法的建议。本文的不足之处是在测算时简化了公式,并且忽略了一些其他影响因素,因此会对测算结果产生一定的影响,导致分析结果的不准确。此外,由于笔者的理论与实践经验不足,会对研究问题的高度和深度产生一定的局限性。
[Abstract]:In order to adapt to the development of the economy, in 2012 China's implementation of value added tax in the transportation industry and part of modern service industry in the pilot areas, and plans to gradually push the country. However, in this reform, the financial industry is not included in the scope of the pilot. The banking industry is an important branch of the financial industry, is an important part of the national economy that is an important force to promote the development of the national economy, the banking system of taxation is an important factor affecting the banking performance. Banking taxation system design in our country is not reasonable, the tax burden is heavy, serious impact on the banking business performance and competitive ability, is not conducive to promote the development of the banking sector in China. Urgent need for the reform of the tax system of banking. The banking sector into the scope of VAT, can basically solve the problem of double taxation, reduce the tax burden of the banking industry, the international competitiveness of the banking industry. In the silver upgrade The implementation of industry value added tax is an inevitable trend of China's value-added tax reform under the condition of impact analysis of value added tax on China's banking industry is conducive to the improvement of China's value-added tax system, design reasonable bank value-added tax system to promote the healthy development of the banking industry. Most countries establish VAT all of the banking business. Most take tax policy in our country, the banking industry's tax is an important source of state revenue, tax on the banking industry will greatly reduce the national financial income, beyond the national fiscal tolerance range. Therefore, to explore the value-added tax system according to the situation of our country banking i country.
This paper through theoretical analysis and sample data, from the performance, the tax burden of two aspects of the influence of value added tax on the banking industry, so as to provide a reference for the design of value-added tax system of the banking industry. For this purpose, this paper will be divided into five parts. The first part mainly introduces the research background and significance, literature review and research ideas, innovations and shortcomings. The second part introduces the necessity of value added tax. First introduces the tax policy in our country at present the banking industry, and then analyzes the existing problems of current tax policy on the banking industry, including double taxation, unfair tax burden, tax burden and financial innovation products the tax system lags behind the four problems. The third part mainly introduces the banking tax system in some countries and the enlightenment to our country. The fourth part is the analysis of value added tax on banks in China Industry influence, respectively from the cash flow, bank profits, analyzed the impact of three aspects of bank tax on value added tax on banking business performance. Among them will be from the bank earnings per share and net assets yield two aspects to analyze the influence of value added tax on bank profits, from the impact of goods and services tax and additional tax and income tax in two aspects of value added tax on the tax burden of the banking industry. The fifth part puts forward the suggestions for the banking business tax reform VAT, including policy recommendations and suggestions. The collection and management of policy recommendations according to the characteristics of the financial industry to develop value-added tax system, reasonable arrangements for the transition to the business tax VAT the system of tax distribution reform step, the central and local governments, including the improvement of the proposed levy management invoice management system and five aspects to improve the management level of the tax levy. Through the above five aspects, the analysis of the impact of business tax to VAT on the banking industry shows that if our country adopts the value-added tax to the banking industry, it will reduce the tax burden of the banking sector and improve the banking performance.
This paper will use the analysis theory and calculation method of combining to explore the influence of value added tax on the banking industry, and puts forward the corresponding countermeasures, make the study more system. In addition, this paper will use the relevant data of 2010~2012 five major state-owned banks and other 8 listed commercial banks, and profits from the bank, cash flow, tax three aspects to calculate the specific values to analyze the impact of business tax to value added tax on the banking industry. Especially, this paper analyzes the difference between the tax and business tax in the international tax law under the VAT when the proposed tax law in the short term, the use of tax exempt the method can be deducted in the long term. The inadequacies of this paper is on the calculation of simplified formula, and ignore the effects of some other factors, so the results will have a certain impact on the estimates, cause analysis The results are inaccurate. In addition, due to the lack of theoretical and practical experience, the author has some limitations on the height and depth of the research problems.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.33

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