“营改增”对A银行的影响及应对策略研究

发布时间：2018-07-03 19:05

本文选题：银行业 + “营改增”　；参考：《江西师范大学》2017年硕士论文

【摘要】：长期以来我国实行的流转税体制为营业税和增值税并存的双轨制,在过去的一段时期内保障了中央和地方财政收入的稳步增长,为国家的发展做出了积极贡献。随着我国经济改革不断地深化,各种新生事物不断涌现,税收制度也要不断地适应这个社会的发展。双轨制的弊端日益显现,已不能有效地解决所存在的问题,明显阻碍了整个经济的发展。为此,我国从2012年开始对部分地区和部分行业开展“营改增”试点,对银行业进行的试点改革则是从2016年5月1号开始。由于银行业本身业务具有的特殊性和复杂性,“营改增”政策如何影响到银行业的发展将关系到经济社会的稳定与否。因此,做好银行业“营改增”工作,对我国银行业的健康发展意义重大。本论文结合目前银行业正在轰轰烈烈进行的“营改增”改革这个情况,在阅读大量的文献资料和增值税相关法律的基础上,通过结合我国银行业的发展特色,站在银行的角度对商业银行怎样受到“营改增”政策的影响以及如何解决这些影响进行探讨。本文先是阐明了银行业“营改增”的实际背景,接着分析了银行业“营改增”的可行性和主要困难,结合国外银行业征收增值税的先进经验,提出国内银行业改革的方向。在此基础上,通过多次实地考察A银行并与银行工作人员进行深入地沟通,充分了解了A银行的“营改增”历程,从而获取到较为完善的第一手数据资料。通过将“营改增”前后的税收数据进行加工比对,探究A银行在银行业“营改增”过程中是如何受到影响的,借鉴国内众多专家学者的理论研究以及A银行的实际情况,提出积极完善银行税务筹划以及加强人员培训的方法来达到降低政策的负面影响,并对目前“营改增”政策实行的实际情况提出所面临的困惑及建议,期望通过研究能够对我国商业银行的税制改革提供一些帮助。
[Abstract]:For a long time, the turnover tax system implemented in our country is a dual track system of business tax and value-added tax, which has guaranteed the steady growth of the central and local fiscal revenue in the past period, and has made positive contributions to the development of the country. With the deepening of China's economic reform and the emergence of new things, the tax system should adapt to the development of this society. The malpractice of dual-track system is becoming more and more obvious, which can not solve the existing problems effectively and obviously hinders the development of the whole economy. For this reason, China began to carry out a pilot project of "reform and increase" in some regions and some industries in 2012, while the pilot reform of the banking industry began on May 1, 2016. Because of the particularity and complexity of the banking business, how to influence the development of the banking industry is related to the stability of the economy and society. Therefore, it is of great significance for the healthy development of China's banking industry to do a good job of "reform and increase". This paper combines the situation that the banking industry is carrying out the reform of "reform and increase" at present, on the basis of reading a lot of documents and relevant laws of VAT, through the combination of the characteristics of the development of our banking industry. From the point of view of banks, this paper discusses how commercial banks are affected by the policy of "reform and increase" and how to solve these effects. This paper first clarifies the actual background of the banking industry, then analyzes the feasibility and main difficulties of the banking industry, and puts forward the direction of domestic banking reform combined with the advanced experience of foreign banks in the collection of value-added tax. On this basis, through many on-the-spot visits to Bank A and in-depth communication with bank staff, the author fully understands the course of "Business Reform and increase" of Bank A, thus obtaining more perfect first-hand data. By processing and comparing the tax data before and after "business reform and increase", this paper probes into how bank A is affected in the process of "business reform and increase" in the banking industry, and draws lessons from the theoretical research of many domestic experts and scholars and the actual situation of Bank A. In order to reduce the negative impact of the policy, the paper puts forward the methods of actively perfecting the tax planning of the bank and strengthening the personnel training to reduce the negative impact of the policy, and puts forward some puzzles and suggestions to the actual situation of the implementation of the current "management reform and increase" policy. It is hoped that the research can provide some help to the tax reform of commercial banks in our country.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F830.42

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