“营改增”税制改革对银行专营机构及其业务发展的影响分析

发布时间：2017-12-27 14:42

本文关键词：“营改增”税制改革对银行专营机构及其业务发展的影响分析　出处：《金融监管研究》2016年08期 　论文类型：期刊论文

【摘要】：2016年5月,金融业纳入"营改增"试点范围以来,税率上升、税基扩大导致银行业的实际税负增加。专家学者也因此对此次税制改革存在争议。本文从不同视角对商业银行的私人银行、信用卡、资金交易和票据等四类专营机构进行了具体剖析,认为"营改增"新政虽然增加了一定的经营成本,但同时也修正了原营业税法中的弊端,统一了市场预期,对部分不合规经营行为起到了遏制作用,有利于专营机构自身经营管理和相关业务领域的进一步规范。此外,本文从专营机构业务类型特殊性角度出发,建议相关部门加快出台补充规定,解决专营机构在落实新政过程中存在的疑惑和困难,将"营改增"新政更好地运用在具体实践中。
[Abstract]:In May 2016, the rising tax rate and the expansion of the tax base have led to the increase in the actual tax burden of the banking industry since the financial sector was incorporated into the pilot scale of "the increase of the camp". Experts and scholars also have a dispute over the reform of the tax system. This paper made a concrete analysis from different perspectives on the commercial bank private banking, credit cards, financial transactions and bills and other four kinds of franchisees, "replacing business tax with value-added tax(VAT) deal although increased the cost of operation, but also correcting abuses of the original business tax in the unified market expectations of non-compliance business behavior plays a role in curbing, conducive to further standardize their management institutions and related business. Besides, from the perspective of particularity of franchised business types, this paper suggests that relevant departments should speed up the introduction of supplementary regulations, solve the doubts and difficulties existing in the implementation of new policies by special agencies, and better apply the new policy of "camp to increase" in concrete practice.
【作者单位】：中国银监会上海监管局;
【分类号】：F812.42;F832.33
【正文快照】： 一、引言增值税概念最初由美国耶鲁大学教授亚当斯于1917年提出,经过近一个世纪的实践,目前已有170多个国家和地区开征了增值税,征税范围涉及各个行业和各类经济活动。我国自1994年分税制改革以来,一直采用增值税和营业税并行的制度安排,增值税的税基主要是第二产业中的工业

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