金融业“营改增”政策分析及应对策略

发布时间：2018-03-06 11:39

本文选题：金融业　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】：“营改增”之前,增值税和营业税是中国税收体系中国地税的两大主体税种,更占税收总收入中商品税类大头,除了建筑行业,我国国民经济的第二产业大部分征收增值税,第三产业则征收营业税。伴随着经济的不断发展,两大主体商品税并存的税制结构的缺点逐渐浮出水面,最突出表现就是重复课税,这将直接增加企业的税收负担,给当前经济发展中企业转型带来很多不良的影响,甚至对中国国民经济发展产生负面影响。因此,从产业整合的角度来说,优化和完善税制结构,这对中国的经济发展有着重大意义。增值税改革的方向,牵动着金融业的神经。由于营业税重复计征的劣势,因此,我国以更加科学中性的增值税取代营业税是一件顺理成章的事情。2012年初,近五年营业税征收增值税(营改增)试点区全面开放(上海试点--全国八个试点省市--全国),结构性减税效应日益显现。这一减轻税负的重大税制改革,将打通金融行业增值税抵扣链条,有效吸引具有国际视野、更有财力的法人客户进入我国金融市场。但是由于政策形成的诸多限制对既有业务模式产生巨大冲击,税率升高、进项税抵扣不足致使部分从事金融业务的公司税负上升等原因,金融业在“营改增”的政策环境下面临巨大挑战。本文在综合分析“营改增”对金融业影响的基础上,从金融业的历史和产业特点出发,探讨了金融业存在的问题和困难,分析了金融业“营改增”的政策以及应对策略,以期待对进一步推动金融业的发展提供建议。
[Abstract]:Before "business reform and increase," value-added tax and business tax were the two main types of taxes in China's tax system. They also accounted for a large proportion of the total tax revenue of commodities. Besides the construction industry, most of the secondary industries of China's national economy levied value-added tax. The third industry collects business tax. With the development of economy, the shortcomings of the structure of the tax system in which the two main bodies of commodity tax coexist have gradually surfaced. The most prominent manifestation is repeated taxation, which will directly increase the tax burden of enterprises. It has brought many adverse effects to the transformation of enterprises in the current economic development, and even had a negative impact on the development of China's national economy. Therefore, from the angle of industrial integration, we should optimize and improve the tax system structure. This is of great significance to China's economic development. The direction of value-added tax reform affects the nerves of the financial sector. It is natural for our country to replace the business tax with a more scientific and neutral value-added tax. In the past five years, the business tax collection and value-added tax (VAT) pilot area has been fully opened (Shanghai pilot, eight pilot provinces and municipalities nationwide), and the effect of structural tax reduction has become increasingly apparent. This major tax reform that lightens the tax burden, It will open the VAT credit chain in the financial industry, and effectively attract corporate customers with international vision and more financial resources to enter our financial market. However, because of the many restrictions formed by the policy, there is a huge impact on the existing business model and the tax rate rises. The tax burden of some companies engaged in financial business has risen due to the lack of income tax credit, and the financial industry is facing a great challenge under the policy environment of "business reform and increase". This paper analyzes the impact of "business reform and increase" on the financial industry. Based on the history and characteristics of the financial industry, this paper probes into the problems and difficulties existing in the financial industry, analyzes on the policies and countermeasures of the "reform and increase" of the financial industry, and looks forward to providing suggestions for further promoting the development 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;F830.42

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