“营改增”对中国邮政储蓄银行J分行的影响及应对策略研究

发布时间：2018-04-19 05:34

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

【摘要】：随着中国经济的快速发展,商业银行货币运作越来越广泛,由于其社会性以及在经济运行中的特殊地位,已经成为国民经济的枢纽和资本流动的动力,由于由于营业税改增值税是结合我国当前国情,为解决重复计税、降低企业税负、配合经济结构转型所进行的税种之间的转换。将银行业纳入营改增,是国家税制改革的重要环节.银行业的营业税改增值税是我国特有的一种税制转变,对商业银行实行“营改增”,既可以响应国家的货币政策和财政政策,又能促进实体经济发展和结构转型。通过一系列的连锁反应,打通增值税的完整链条,减少企业税收负担,充分发挥市场资源配置机制,从而产业结构升级,释放新的经济活力,促进经济可持续增长。本文主要探索“营改增”对银行业的直接影响,以中国邮政储蓄银行J分行为研究对象,从财务数据、税收负担、风险管控、会计核算、定价管理等几个方面探讨银行增值税改革前后的不同影响,并结合J银行实际情况,分析其在增值税改革过程中可能面临的问题,银行业“营改增”后,由于税收的范围和税率,计税方式和税种的重大变化,从而导致银行的收入,支出和税负的变化,也进一步影响银行的税务风险管理、会计核算模式以及定价管理。本文接着通过对国内邮政业和电信业与银行业的“营改增”共性方面,如增值税的征缴方式、免税政策,以及业务成本结构和产品结构寻求增值税管理上的共同点,对其“营改增”的先进管理经验进行总结归纳,得出适用于银行业的税务管理手段,最后在税务筹划机制、银行资源配置、税务人才引进等方面提出应对策略,以期能对银行可持续发展提供有益的建议和参考。
[Abstract]:With the rapid development of Chinese economy, commercial banks monetary operation is more and more widely, because of its special position in social and economic operation of the power and capital flow has become the hub of the national economy, because of the value added tax is combined with China's current national conditions, in order to solve the problem of duplicate tax, reduce the tax burden of enterprises, with the the conversion between the economic restructuring of the banking sector into the tax. Replacing business tax with value-added tax(VAT), is an important part of national tax reform. The banking business tax VAT is a tax change peculiar to China, the implementation of "replacing business tax with value-added tax(VAT)" of commercial banks, which can respond to the country's monetary and fiscal the policy, but also to promote economic development and restructuring entities. Through a series of chain reaction, through the complete chain of value-added tax, reduce the tax burden of enterprises, give full play to the market mechanism in the allocation of resources, from And the upgrading of the industrial structure, the release of the new economic vitality, and promote sustainable economic growth. This paper mainly explores the "replacing business tax with value-added tax(VAT)" a direct impact on the banking industry, to China postal savings bank J branch as the research object, from the financial data, tax burden, risk management, accounting, management and other aspects of the different effects and pricing the bank value-added tax reform, combined with the actual situation of J bank, the analysis may face in the process of VAT reform in the banking sector, "replacing business tax with value-added tax(VAT)", because of the tax scope and tax rate, tax and tax for major changes, resulting in changes in the bank's income, expenditure and tax, also the tax effect of the bank risk management, accounting mode and pricing management. Then through domestic postal services and telecommunications industry and banking "replacing business tax with value-added tax(VAT)" features, such as value-added tax collection The way, tax policy, and business cost structure and product structure to seek common ground on the management of value-added tax, the "replacing business tax with value-added tax(VAT)" advanced management experience are summarized, that is applicable to the banking tax management means, finally in the tax planning mechanism, banks in the allocation of resources, puts forward the Countermeasures of tax and other aspects of the introduction of talent, in order to provide some useful suggestions and reference for the sustainable development of the bank.

【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;F618.3;F832.33

【参考文献】