XF银行WZ分行营业税税务筹划研究

发布时间：2018-05-17 13:42

本文选题：税务筹划 + 营业税　；参考：《华南理工大学》2013年硕士论文

【摘要】：在现代社会中，税收已经深入到了企业经济活动的方方面面，税负的高低直接影响着企业经营绩效的好坏。税务筹划作为企业财务管理的重要手段之一，有利于降低企业的税收负担，提高企业的市场竞争力。目前，我国在税务筹划研究方面已经取得了一定的成果，但是将税务筹划运用到银行业尤其是股份制商业银行的研究非常的少。随着金融脱媒和市场利率化的加速，我国银行业的竞争愈来愈激烈，全方位的提高市场竞争力是各大银行最迫切的问题。因此，对我国股份制商业银行的营业税税务筹划进行研究，对于降低我国股份制商业银行的营业税税负，提高市场竞争力有着重要的现实意义。本文以XF银行WZ分行为研究对象，首先介绍了该分行的营业税纳税现状，对该分行的涉税业务和营业税税负进行了分析，指出在资产业务和中间业务营业税纳税管理中存在的问题，问题主要体现在贷款利息收入的纳税时间、表外利息收入的转回、贷款部分清偿的还款顺序、农户小额贷款的核算方法、转移中间业务收入等方面。接着，，本文针对XF银行WZ分行在营业税纳税管理中存在的问题，提出资产业务和中间业务的营业税税务筹划措施，并对其可行性和筹划效益进行了论证。资产业务的营业税税务筹划措施主要有延迟纳税时间、调整贷款利率、利用金融机构往来的优惠政策、规范贷款部分清偿的还款顺序、单独核算农户小额贷款等；中间业务的营业税税务筹划措施主要是规范中间业务的纳税管理和转嫁税负。最后，为了保证营业税税务筹划措施得到更好的落实，本文提出XF银行WZ分行应该注意关注政策变化、完善纳税管理流程、加强税企交流、提高税务人员素质。
[Abstract]:In modern society, tax has been deeply into all aspects of enterprise economic activities, the level of tax burden directly affects the performance of enterprises. As one of the important means of financial management, tax planning is helpful to reduce the tax burden and improve the market competitiveness of enterprises. At present, some achievements have been made in the research of tax planning in our country, but the research on the application of tax planning to the banking industry, especially to joint-stock commercial banks, is very few. With the acceleration of financial disintermediation and market interest rate, the competition of China's banking industry is becoming more and more fierce. The most urgent problem is to improve the market competitiveness in all directions. Therefore, the study on the tax planning of the business tax of the joint-stock commercial banks in our country has important practical significance to reduce the tax burden of the business tax of the joint-stock commercial banks in our country and to improve the market competitiveness. This paper takes the WZ branch of XF Bank as the research object, firstly introduces the present situation of the business tax of the branch, and analyzes the tax-related business and the business tax burden of the branch. This paper points out the problems existing in the tax administration of business tax on assets and intermediate business. The problems are mainly reflected in the tax payment time of loan interest income, the return of interest income off balance sheet, and the repayment order of loan partial repayment. The accounting method of peasant household small loan, transfer intermediate business income and so on. Then, aiming at the problems existing in the management of business tax in WZ branch of XF Bank, this paper puts forward the tax planning measures of business tax for asset business and intermediate business, and proves its feasibility and benefit. The business tax planning measures of asset business mainly include delaying tax payment time, adjusting loan interest rate, utilizing preferential policies between financial institutions, standardizing the repayment sequence of partial repayment of loans, and separately accounting for small loans of farmers, etc. The business tax planning measures of intermediary business are mainly to standardize the tax management and transfer tax burden of intermediary business. Finally, in order to ensure the better implementation of business tax planning measures, this paper puts forward that XF Bank WZ Branch should pay attention to the policy changes, improve the tax management process, strengthen the exchange of tax enterprises, improve the quality of tax personnel.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F832.33

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