H商业银行“营改增”后税负变化分析研究

发布时间：2018-03-20 22:10

本文选题：商业银行　切入点：“营改增”　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：为适应经济发展,我国于2016年5月起正式将金融业纳入“营改增”的范围,这标志着我国的营业税彻底退出历史舞台,金融业“营改增”对我国金融行业的发展有着重要意义。金融业的税收是我国中央财政收入的重要来源之一,金融税制是否科学不仅直接影响到金融企业的经营成果,而且也成为影响金融市场健康发展的重要因素。在“营改增”之前,我国金融业缴纳的是营业税,这种税收制度一方面造成了金融业重复征税现象,导致我国金融行业税负较重,阻碍了金融业的发展,另一方面,国外的金融业大都采用增值税的税收制度,营业税的税收制度降低了我国金融业的国际竞争力,阻碍了金融业的海外业务扩张,因此,我国在2016年5月1日起将金融业纳入“营改增”的范围,对我国金融业征收增值税。但是,金融业“营改增”之后是否达到预期减税效果,降低金融业税收负担,还需要进一步的分析测算。本文从金融业“营改增”这一背景出发,重点研究金融业中的银行业,以H商业银行为例,结合H商业银行自身特色以及相关税收政策,选取H商业银行的财务数据从而测算出“营改增”前后H商业银行的税收负担变化情况,为H商业银行应对此次金融业“营改增”给出相应的建议。本文首先阐述了金融业“营改增”的主要内容以及相关的政策解释,然后以H商业银行为例,测算了“营改增”对商业银行的税收负担产生的影响。然后分析税收负担变化的原因。最后结合测算结果以及税负变化的原因分析,分别从税收筹划、业务人员素质培训、财税管理架构完善、现金流管控以及经营业务方向规划五个角度给出相关建议,为银行业应对金融业“营改增”提供意见参考。
[Abstract]:In order to adapt to the economic development, China formally brought the financial industry into the scope of "business reform and increase" from May 2016, which marked the complete withdrawal of China's business tax from the historical stage. It is of great significance to the development of financial industry in our country. The tax revenue of financial industry is one of the important sources of the central financial revenue of our country. Whether the financial tax system is scientific or not not only directly affects the operating results of financial enterprises. It has also become an important factor affecting the healthy development of the financial market. Before "business reform and increase", the financial industry in our country paid a business tax, which on the one hand led to the phenomenon of repeated taxation in the financial sector. The tax burden of our financial industry is heavy, which hinders the development of the financial industry. On the other hand, the foreign financial industry mostly adopts the tax system of value-added tax, and the tax system of the business tax reduces the international competitiveness of the financial industry of our country. This has hindered the expansion of the overseas business of the financial industry. Therefore, since May 1st 2016, China has brought the financial industry into the scope of "reform and increase" and imposed value-added tax on the financial industry of our country. It is necessary to further analyze and calculate whether the expected tax reduction effect can be achieved and the tax burden of the financial industry can be reduced after the "reform and increase" of the financial industry. This paper focuses on the banking industry in the financial industry, starting from the background of "reform and increase" in the financial industry. Taking H commercial bank as an example, combined with the characteristics of H commercial bank and related tax policies, the financial data of H commercial bank are selected to calculate the changes of tax burden of H commercial bank before and after "business reform and increase". This paper first expounds the main contents of the financial industry and the relevant policy explanations, and then takes H commercial bank as an example. This paper estimates the impact of "business reform and increase" on the tax burden of commercial banks. Then it analyzes the reasons for the change of tax burden. Finally, combining the results of calculation and the reasons for the change of tax burden, the paper analyzes the tax planning and quality training of business personnel, respectively. The financial and tax management framework is perfect, cash flow control and business direction planning are given to provide advice for the banking industry to deal with the "reform and increase" of the financial industry.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.33;F830.42

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