“营改增”对MS商业银行的影响及对策研究

发布时间：2019-02-23 15:23

【摘要】：中国作为发展中国家的一员,经济实力比较强大,为了更好发挥示范作用,中国税收制度在不断完善。中国税收制度的变化引起世界的广泛关注,从2009年的消费型增值税的成功转型,到今天的“营改增”,中国税制的变化见证了中国经济的发展。上海市部分行业的“营改增”试点拉开了这场改革的序幕,伴随我国经验的积累以及经济的发展,“营改增”试点范围、改革行业都在不断扩大。现今,营业税成为中国税收的过去时,增值税将成为中国流转税的主旋律,发挥其经济调控和财政作用。金融业涉及人们生活的方方面面,金融业的稳定对民生发展具有重要意义。尤其是在“营改增”之后,银行业应该主动响应国家政策号召,主动顺应国家改革趋势,以避免银行业税改对银行的不良影响,顺利通过税改的过渡期。只有这样商业银行才能更好实现自身发展,享受改革给企业带来的好处。目前营业税改增值税正在稳步进行,本文基于“营改增”的现实情况,以上市银行—MS商业银行为例,结合银行业自身特点,在阅读和总结大量资料后,对MS商业银行进行分析研究。本文共分为五部分。第一部分,描述文章研究背景及意义。金融业是现代国民经济体系的必不可少的一部分,商业银行的发展对我国经济发展、财政收入都发挥着重要作用。商业银行的重要作用决定了其在经济运行中的地位。金融业“营改增”,不仅深化了全行业的财税改革,而且在一定程度上有利于商业银行优化其经营结构,明确自身发展方向,释放企业活力。第二部分,介绍了 MS商业银行的主要营业收入结构、基本业务以及涉税情况,大体上了解MS商业银行的经营情况和业务范畴。对比分析“营改增”前后MS商业银行的主要税种、税率、税收优惠等的情况。第三部分,从税收原理上详细介绍“营改增”前后,MS商业银行的纳税变化,用数据指标生动具体地展示“营改增”对MS商业银行的影响。通过财务数据,详细分析MS商业银行的收入、费用、成本、利润受此次“营改增”政策的影响变化。第四部分,深入分析MS商业银行在“营改增”过程存在的问题以及原因。本章从上一章“营改增”对MS商业银行各方面产生的影响入手,分析问题并找出相关原因。第五部分,针对上述MS商业银行存在的问题,提出相关建议。具体包括:完善增值税管理体系;优化投资模式;调整MS商业银行的业务模式;改善MS商业银行的财务管理状况,优化纳税环境;提高MS商业银行税收筹划能力。
[Abstract]:As a developing country, China's economic strength is relatively strong, in order to better play the role of demonstration, China's tax system is constantly improving. The change of China's tax system has aroused widespread concern in the world. From the successful transformation of consumption-type value-added tax in 2009 to the "reform of business" today, the change of China's tax system witnessed the development of China's economy. With the accumulation of experience and economic development in our country, the pilot range of "reform and increase" in Shanghai has been continuously expanded. Nowadays, business tax becomes the past of Chinese tax, value added tax will become the main melody of China's turnover tax, and play its role of economic regulation and finance. The financial industry involves all aspects of people's life, and the stability of the financial industry is of great significance to the development of people's livelihood. Especially after "reform and increase", the banking industry should take the initiative to respond to the call of national policy and adapt to the trend of national reform, so as to avoid the adverse effects of tax reform on banks and smoothly pass the transitional period of tax reform. Only in this way can the commercial banks realize their own development and enjoy the benefits of the reform. At present, the business tax reform of value-added tax is proceeding steadily. This paper, based on the reality of "business reform and increase", takes the listed bank-MS commercial bank as an example, combining with the characteristics of the banking industry, after reading and summarizing a large number of materials, MS commercial banks are analyzed and studied. This paper is divided into five parts. The first part describes the background and significance of the research. The financial industry is an indispensable part of the modern national economic system. The development of commercial banks plays an important role in the economic development and fiscal revenue of our country. The important role of commercial banks determines their position in economic operation. The financial industry not only deepens the fiscal and tax reform in the whole industry, but also helps the commercial banks to optimize their management structure, clarify their own development direction and release the vitality of the enterprises to a certain extent. The second part introduces the main operating income structure, basic business and tax-related situation of MS commercial bank, and generally understands the operation and business scope of MS commercial bank. The main tax types, tax rates and tax preferences of MS commercial banks before and after "Business Reform and increase" are compared and analyzed. In the third part, the tax changes of MS commercial banks before and after "business reform and increase" are introduced in detail from the tax principle, and the influence of "business reform and increase" on MS commercial banks is illustrated vividly and concretely with the data index. Based on the financial data, this paper analyzes in detail the changes of MS commercial bank's income, expenses, cost and profit under the influence of this policy. In the fourth part, the problems and reasons of MS commercial banks in the process of "Business Reform and increase" are deeply analyzed. This chapter starts with the influence on MS commercial banks in the previous chapter, analyzes the problems and finds out the related reasons. The fifth part, in view of above MS commercial bank existence question, puts forward the related proposal. It includes: perfecting the VAT management system, optimizing the investment mode, adjusting the business model of MS commercial bank, improving the financial management condition of MS commercial bank, optimizing the tax paying environment, and improving the ability of tax planning of MS commercial bank.
【学位授予单位】：辽宁大学
【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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