“营改增”背景下我国银行业流转税制改革研究

发布时间：2018-05-19 18:12

本文选题：银行业 + 税收负担　；参考：《西南财经大学》2013年硕士论文

【摘要】：银行业是我国金融市场的重要组成部分,为提高我国资金的配置效率、促进国民经济健康发展起了重要作用。虽然近年来我国银行业的经营效益逐步得到改善,银行业也被冠以“暴利”行业之称,但是我国银行业的迅速发展更多的是由于国家对银行的政策性保护所造成的,如果利率完全市场化,银行的经营效益将会面临严峻的挑战,而且,现行不合理的流转税负更是银行业进一步发展的障碍。基于完善增值税抵扣链条、发展现代服务业和建设上海国际金融中心的目的,有必要对银行业以营业税为主体的流转税制进行改革。去年,财政部、国家税务总局颁布的《营业税改征增值税试点方案》(以下简称《试点方案》)已经把金融业纳入改革范围,规定“金融保险业和生活性服务业,原则上适用增值税简易计税方法”,但是对于金融保险业营业税改征增值税如何进行,却没有具体的方案。本文正是在这样的背景下,试图通过理论与实证分析为我国完善金融业的流转税制提供一些思路,使银行业在更加合理的税制范围内发展,提高我国金融业的竞争力。全文共分六个部分,各部分的主要内容和观点是第一章,引言。主要阐明选题的背景和意义,梳理银行业征收增值税的研究成果。通过对国内外文献进行回顾,得出以下结论：第一,银行业征收增值税有其合理性,而我国现行营业税制存在缺陷,已经不适合银行业的发展,有必要对其进行改革；第二,对银行业流转税制改革应考虑到金融服务的特殊性,比如征税项目如何确定,税率如何确定,税收如何征管,具体的改革方式如何进行等；第三,综合来看,现行对我国银行业流转税制改革的研究还是停留在定性研究上,缺乏一定的定量分析。一些问题也必须通过定量分析来进行验证,比如我国银行业现行营业税负到底有多重,现行营业税负对银行业经营绩效的影响如何,改革后能在多大程度上减轻银行业流转税负。只有这些问题明确了,才能制定出合理的改革方案。第二章,银行业增值税的相关理论研究。从理论的角度阐明我国征收银行业增值税的必要性,主要包括跨期消费模型、税收中性原则、发展现代服务业,增强我国银行业竞争力的需要等。第三章,我国银行业流转税基本情况。主要分三个部分来介绍：首先,按时间顺序分三个阶段介绍了改革开放后我国银行业流转税的产生和发展历史；其次,根据《中华人民共和国营业税条例》的规定,详细介绍了我国现行营业税课税范围、课税依据和免税依据等；最后,论述了我国银行业实施流转税改革的必要性和紧迫性。一方面,要清楚的认识到我国现行营业税存在的问题和缺陷。主要包括营业税负过重、造成增值税抵扣链条的中断和金融服务出口不能抵扣进项税额等；另一方面,增值税具备的一些优势可以解决现行营业税存在的一些问题。第四章,银行业征收增值税的国际经验与启示。从征税范围、课税方法、可抵扣进项税额标准和增值税收入在中央与地方财力分配等四个角度对欧盟、澳大利亚等发达国家银行业征收增值税具体做法进行概括和比较,从而得出了如下对我国银行业开征增值税的启示：从征税范围上看,各国对银行业金融服务并不是全面征收增值税,而是根据各国国情进行来进行决定；从课税方法上看,现行的课税方法基本上都来源于欧盟的“免税法”,这种方法有其不可避免的缺陷,需要进行适当的改进；对于可抵扣进项税额标准,各国从减少征税成本和提高纳税遵从度的角度出发,更多的是选取一些简单易行的方法；关于中央与地方收入归属。短期内,需要把“营改增”那部分收入的大部分都留在地方。一旦地方政府有了其他的稳定财政收入来源,再考虑中央与地方税收分享比例和横向转移支付的问题。第五章,我国银行业“营改增”改革影响的实证分析。主要是通过选取典型样本,运用描述性分析和实证分析,来验证我国银行业现行税负的实际税负(ETR)情况,并测算流转税负对银行业经营绩效的影响,最后重点分析了采用欧盟“免税法”对银行业征收增值税所带来的影响：第一,从总体上看,我国对银行业采用“免税法”模式来课征增值税将会使我国银行业税负大大下降,总体税负平均下降67.78%。第二,从银行业内部看,股份制银行税负平均下降幅度要远大于四大行。第六章,我国银行业开征增值税的政策建议。在充分分析我国银行业征收增值税的困难和借鉴国际经验的基础上,对我国银行业“营改增”改革提出了相应的建议：第一,按照金融业务的不同采取不同的征税办法,这是改革的基本思路；第二,进一步优化“分税制”,完善地方税制,这是改革的制度保障；第三,要优化税收征管水平；第四,要选择上海部分银行进行“营改增”试点。本文的主要贡献在于：第一,对理论部分的分析更加详细透彻。首先,在对国外文献进行分析时,分别从国外学者对银行业征收增值税的不同观点以及如何征收两个角度展开,使之更有参考价值;其次,对银行业征收增值税寻求理论支持,以往文章很少涉及这一点；第二,以往文章对于银行业改征增值税大多都是规范分析,本文则从实证分析的角度论证了我国银行业的流转税负情况、现行流转税制对银行业经营绩效影响程度以及改革后流转税负的下降程度等问题,并在分析的过程中特别指出在“营改增”改革时要注意四大传统银行、股份制银行和其他银行金融机构之间税负的差异性,以此制定适合国情的改革方案；银行业增值税的改革已经是大势所趋,本文认为站在整个国家的利益角度考虑,减税并不是银行业流转税改革的根本目的,更重要的是完善增值税抵扣链条,促进银行业与制造业的融合发展,降低整个现代服务业的税收负担,以期为我国经济的转型提供税收政策支持。
[Abstract]:Banking is an important part of our financial market. It plays an important role in improving the efficiency of the allocation of funds and promoting the healthy development of the national economy. Although the operating benefits of the banking industry in China have been gradually improved in recent years, the banking industry is also known as the "profiteering" industry, but the rapid development of China's banking industry is more than that. As a result of the state's policy protection of the bank, if the interest rate is completely marketed, the operating benefit of the bank will face a severe challenge. Moreover, the current unreasonable circulation tax is the obstacle to the further development of the banking industry. Based on the improvement of the value-added tax deduction chain, the development of modern service industry and the construction of the Shanghai international financial center is the goal. In the last year, the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as "the pilot scheme") issued by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the pilot scheme) have incorporated the financial industry into the scope of the reform, which stipulates that "the financial and insurance industry and the living service industry, in principle, are easy to apply the VAT." Tax calculation method ", but there is no specific plan for how to change VAT in financial and insurance industry.
In this context, this paper tries to provide some ideas for improving the transfer tax system of the financial industry through theoretical and empirical analysis, so that the banking industry will develop in a more reasonable tax system and improve the competitiveness of the financial industry in our country.
The full text is divided into six parts. The main contents and viewpoints of each part are
The first chapter, introduction, mainly clarifies the background and significance of the topic, and combs the research results of the collection of value-added tax in the banking industry. Through the review of the domestic and foreign literature, the following conclusions are made: first, the collection of value-added tax in the banking industry has its rationality, and the current business tax system in our country has defects, which is not suitable for the development of the banking industry, and it is necessary to enter into it. Second, the reform of the banking tax system should take into account the particularity of the financial services, such as how to determine the tax items, how to determine the tax rate, how to levy taxes, and how to carry out the specific reform methods. Third, in a comprehensive view, the current research on the reform of the tax system for China's banking sector is still lacking in qualitative research. There are some quantitative analysis. Some problems must be verified by quantitative analysis, such as how the current business tax burden of our banking industry is multiple, the effect of current business tax burden on the performance of banking business and how much the bank transfer tax can be reduced after the reform. A rational reform program.
The second chapter, the theoretical research on the value added tax of the banking industry. From the theoretical point of view, it clarifies the necessity of the collection of value-added tax in the banking industry in China, including the intertemporal consumption model, the tax neutral principle, the development of modern service industry, and the enhancement of the competitiveness of China's banking industry.
The third chapter, the basic situation of the circulation tax in China's banking industry, is mainly divided into three parts: first, it introduces the production and development history of the circulation tax in China's banking industry after the reform and opening up in three stages according to the order of time. Secondly, according to the regulations of the People's Republic of China business tax regulations, the current tax model of our current business tax is introduced in detail. In the end, the necessity and urgency of carrying out the reform of the circulation tax in China's banking industry is discussed. On the one hand, the existing problems and defects of the current business tax in China should be clearly recognized, including the overburden of business tax burden, the interruption of the value-added tax deduction chain and the non deductible entry of the financial services export. On the other hand, some advantages of VAT can solve some problems existing in the current business tax.
The fourth chapter, the international experience and Enlightenment of the collection of value-added tax in the banking industry. From the four angles of tax scope, tax method, deductible entry tax standard and value added tax revenue in the central and local financial resources distribution, the specific practice of VAT collection in the EU and Australia and other developed countries is summarized and compared, thus the following are drawn From the scope of Taxation, the financial services of the banks do not collect the value-added tax in an all-round way, but decide according to the national conditions of each country. From the method of Taxation, the current methods of taxation are basically derived from the "tax exemption law" of the European Union. This method has its inevitable shortage. There is a need for proper improvement; for the deductible import tax standard, from the point of view of reducing the tax cost and improving the tax compliance, more and more simple and easy methods are selected; in the short term, most of the income of the "camp to be increased" needs to be left in the local area. When local governments have other sources of stable financial revenue, we should consider the issue of tax sharing between central and local governments and the issue of horizontal transfer payments.
The fifth chapter, the empirical analysis of the impact of the reform of the banking sector in China, mainly through the selection of typical samples, the use of descriptive analysis and empirical analysis to verify the actual tax burden (ETR) situation of the current tax burden of China's banking industry, and calculate the impact of the transfer tax on the performance of the banking business, and finally the emphasis is on the adoption of the EU "tax exemption". The effect of VAT on the banking industry is the first. Firstly, in general, the tax burden tax of our banking industry will be reduced greatly by the use of the "duty-free law" model in our country. The average tax burden of the total tax burden decreases by 67.78%. second. The average tax burden of the joint-stock bank is far more than four from the banking industry. Big line.
The sixth chapter, China's banking industry to levy value-added tax policy recommendations. On the basis of analyzing the difficulties in the collection of value-added tax in China's banking industry and drawing on the international experience, some suggestions are put forward for the reform of the "camp to increase" in our banking industry. First, the basic idea of the reform is to collect different tax measures according to the different financial business. Second, to further optimize the "tax system" and improve the local tax system, which is the system guarantee for the reform; third, we should optimize the level of tax collection and management; fourth, we should choose some banks in Shanghai to carry out the "camp to increase" pilot.
The main contributions of this article are as follows:
First, the analysis of the theoretical part is more detailed. First, in the analysis of the foreign literature, the different views of foreign scholars on the collection of value-added tax on the banking industry and how to levy two angles are carried out to make it more valuable. Secondly, it seeks theoretical support for the collection of value-added tax on the banking industry, and the previous articles rarely involve this one. Point;
Second, most of the previous articles are normative analysis on the value added tax of banking industry. This article demonstrates the tax burden on the circulation of banking in our country from the perspective of empirical analysis, the influence degree of current circulation tax on the performance of banking business and the decline degree of the tax burden after the reform, especially in the process of analysis. During the reform, we should pay attention to the difference of the tax burden between the four traditional banks, the joint-stock banks and other banking financial institutions, so as to make the reform plan suitable for the national conditions.
The reform of the value added tax of the banking industry has been the trend of the times. In this paper, considering the interests of the whole country, the tax reduction is not the fundamental purpose of the reform of the bank transfer tax. It is more important to improve the value-added tax deduction chain, promote the integration and development of the banking industry with the manufacturing industry, and reduce the tax burden of the whole modern service industry. The transformation of the country's economy provides tax policy support.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.3

【参考文献】