“营改增”背景下我国银行业增值税问题研究

发布时间：2018-03-16 01:26

本文选题：银行业　切入点：营改增　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：银行业是我国金融市场的重要组成部分,为提高我国资金的配置效率、促进国民经济健康发展发挥了重要作用。银行业“营改增”由于其行业特殊性和复杂性,如何实施一直备受专家学者争议。国家税务总局《关于全面推开营业税改征增值税试点的通知》的发布,即自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,将银行业纳入了“营改增”范围。“营改增”将给银行业带来什么影响、能否给实体经济成功减税,更是备受各界瞩目。本文从理论和实践方面对我国银行业的相关税收制度进行分析研究,探索促进我国银行业发展的增值税税收政策。笔者首先结合银行的具体业务,分析各项业务的进项税、销项税,税收优惠以及征收管理情况。又着重分析了当前银行业实施“营改增”所面临的种种困境。其次借鉴了国际上金融业实施增值税的经验,梳理了国际上通用的对金融业征收增值税的三种模式,并说明澳大利亚——新加坡模式对中国的可借鉴性。最后针对我国现行的银行业增值税制度存在的问题,从完善制度和规范征管的角度提出以下建议:一、对银行业务进行分类,采取部分抵扣进项税的免税模式;二、打通增值税链条,逐步实现利息支出抵扣;三、适应增值税征管要求,改造调整银行系统;四、统一汇总纳税层级,降低银行运营成本;五、简化发票管理方式,促进银行财务管理规范化。
[Abstract]:The banking industry is an important part of the financial market in China, which plays an important role in improving the efficiency of the allocation of funds and promoting the healthy development of the national economy. How to implement it has been disputed by experts and scholars all the time. The State Administration of Taxation has issued the notice on promoting the trial of Business tax conversion to Value-added tax (VAT) in an all-round way, that is, since May 1st 2016, it has been pushing back the trial of Business tax conversion to VAT on a nationwide scale. Bring the banking industry into the scope of "business reform and increase". What impact will "business reform increase" bring to the banking industry and will it be possible to successfully reduce taxes on the real economy? This paper analyzes and studies the relevant tax system of China's banking industry from the aspects of theory and practice, and explores the value-added tax policy to promote the development of China's banking industry. First of all, the author combines the specific business of the bank, This paper analyzes the income tax, sales tax, tax preference and collection and management of all kinds of business. It also analyzes the difficulties faced by the banking industry in implementing "Business Reform and increase". Secondly, it draws lessons from the experience of the international financial industry in the implementation of VAT. This paper combs the three models of levying VAT on the financial industry in the world, and explains how the Australia-Singapore model can be used for reference in China. Finally, aiming at the problems existing in the current VAT system of China's banking industry, From the point of view of perfecting the system and standardizing collection and management, the following suggestions are put forward: first, to classify the banking business and adopt the tax-free mode of partial deduction of income tax; second, to open the chain of value-added tax and gradually realize the deduction of interest expenditure; third, To adapt to the requirement of VAT collection and management, to reform and adjust the banking system; fourth, to unify tax levels and reduce bank operating costs; fifthly, to simplify the invoice management mode and to promote the standardization of bank financial management.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F830.42

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