“营改增”背景下石嘴山银行税务筹划研究

发布时间：2018-05-01 08:00

本文选题：营改增 + 石嘴山银行　；参考：《宁夏大学》2017年硕士论文

【摘要】：1994年我国实行税制改革,虽然在一定范围内排除了重复征税,但是很不彻底,在征管国民经济范围内还存在着相当严重的重复征税。2016年3月24日,财政部、国家税务局联合发布了《关于全面推开营业税改征增值税试点的通知》,明确自2016年5月1日起,将营改增试点范围扩大到建筑业、房地产业、金融业和生活服务业。至此,众人瞩目的“营改增”税制改革已基本全部到位。作为金融体系核心的商业银行,对国民经济发展起着重要的支撑作用,如何利用税务筹划的方式合理降低税负,提升其在市场经济中的竞争力,也成为众多商业银行关注的问题。本文以石嘴山银行为例,对商业银行在“营改增”背景下如何税务筹划进行研究。结合石嘴山银行自身财务状况及税务筹划现状特点,深入分析了“营改增”给企业带来的税负变化,进而针对企业实际情况从主要的增值税、企业所得税两个税种入手,通过多种税务筹划方案的比较后,分析石嘴山银行如何在“营改增”的背景下利用税务筹划降低纳税成本,并用具体数据对税务筹划方案的预期效果进行了说明。最后,针对税务筹划方案提出了一系列保障措施,以此保证税务筹划方案的实施效果。
[Abstract]:In 1994, China carried out the tax system reform, although it ruled out double taxation to a certain extent, but it was very incomplete, and there was still quite serious double taxation within the scope of the national economy. On March 24, 2016, the Ministry of Finance, The State Taxation Bureau jointly issued the Circular on promoting the trial of Business tax and levying VAT in an all-round way, making it clear that starting from May 1, 2016, the scope of the pilot project will be expanded to include construction, real estate, financial and life service industries. At this point, the attention of the "camp to increase" tax system reform has been basically in place. As the core of the financial system, commercial banks play an important supporting role in the development of the national economy. How to use tax planning to reasonably reduce the tax burden and enhance their competitiveness in the market economy, It has also become the concern of many commercial banks. Taking Shizuishan Bank as an example, this paper studies the tax planning of commercial banks under the background of "Business Reform and increase". Combined with the characteristics of Shizuishan Bank's own financial situation and tax planning, this paper deeply analyzes the changes of tax burden brought to enterprises by "business reform and increase", and then starts with two kinds of taxes, namely, main value-added tax and enterprise income tax, according to the actual situation of enterprises. Through the comparison of various tax planning schemes, this paper analyzes how the Shizuishan Bank uses tax planning to reduce the tax cost under the background of "business reform and increase", and explains the expected effect of the tax planning scheme with concrete data. Finally, a series of safeguard measures are put forward to ensure the effect of tax planning.
【学位授予单位】：宁夏大学
【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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