金融业实施增值税制度研究

发布时间：2018-06-13 04:58

本文选题：金融业 + 营业税　；参考：《复旦大学》2014年硕士论文

【摘要】：我国在改革开放之后逐步形成了营业税和所得税为主体的金融税制模式。营业税税收制度造成增值税抵扣链条断裂,产生重复征税和经济扭曲效应,已然不利于我国金融行业的发展,金融业的营业税亟需一场改革。2012年1月1日起,上海市开始了交通运输业和部分现代服务业营业税改征增值税的试点工作,标志着以“营改增”为首的新一轮税制改革正式拉开序幕。随之,试点工作在地域上得到迅速扩张,到了2013年8底,交通运输“营改增”已经推广到了全国。然而,与制造业生产的商品和一般服务行业提供的服务相比,金融服务存在特殊性,对其计征增值税面临着许多理论与实践上的困难。如何确定金融服务的“增值额”?金融业增值税税率应该如何设计?国际金融业务增值税如何处理?都是决策者们急需解决的问题。在我国流转税改革的攻坚阶段,必须对金融服务税基确定、税率选择、抵扣制度进行深入研究。学习国外已有经验,并紧跟国际学术潮流,研究我国金融服务增值税新方案,对我国金融业“营改增”有一定的指导意义。本文结构如下：第一部分为引言,主要介绍本文写作背景意义、研究框架、创新点及不足。第二部总结分析了国内外学者对金融业流转税方面的研究,提出我国金融业实施增值税的发展方向。第三部分概括了我国金融业营业税现状,分析目前金融业营业税制度的弊端和“营改增”的必要性。第四部分对金融业实施增值税制度进行了前瞻分析,主要包括实施增值税制度的可行性和难点分析,并根据投入产出表对金融业改征增值税之后税负效应进行测算。第五部分介绍了欧盟国家的基本免税制度和其改良做法,并介绍了一个全面征税方法一一现金流量法,并作简要评价,提出我国金融业“营改增”可以借鉴之处。第六部份是本文的核心,主要研究银行存贷款业务增值税的处理方法。包括：税基确定,税率选择和国际业务处理。并运用四大国有商业银行的数据做实证检验,对比分析三种不同模式下将对银行、一般性企业和政府三个主体间产生的效应,得出我国应该选择差额征税模式的结论。最后针对差额征税可能出现政府税收收入负效应问题提出限制下一生产环节可抵扣额、代扣代缴、引入无风险利率和核定资金成本四种方案。
[Abstract]:After the reform and opening up, China has gradually formed the business tax and income tax as the main body of the financial tax system. The business tax system has caused the breakage of the value-added tax deduction chain, produced the double taxation and the economic distortion effect, has already been unfavorable to the development of the financial industry of our country, the business tax of the financial industry urgently needs a reform. Shanghai has begun the pilot work of changing the business tax of transportation and some modern service industries into value-added tax, which marks the beginning of a new round of tax system reform headed by "business reform and increase". As a result, the pilot project expanded rapidly, and by the end of August 2013, traffic and transportation had been extended to the whole country. However, compared with the goods produced by the manufacturing industry and the service provided by the general service industry, the financial service has its particularity, and it is faced with many theoretical and practical difficulties in the collection of value-added tax. How to determine the "value added" of financial services? How should the finance industry VAT rate be designed? How to deal with VAT in International Financial Business? These are problems that policymakers need to solve urgently. In the key stage of the reform of turnover tax in our country, we must deeply study the tax base of financial services, the choice of tax rate and the system of credit. Studying the experience of foreign countries and keeping up with the international academic trend, studying the new scheme of VAT in China's financial services is of certain guiding significance to the "reform and increase" of China's financial industry. The structure of this paper is as follows: the first part is introduction, mainly introduces the background significance, research framework, innovation and deficiency of this paper. The second part summarizes and analyzes the domestic and foreign scholars' research on financial industry turnover tax, and puts forward the development direction of China's finance industry to implement VAT. The third part summarizes the present situation of China's financial industry business tax, analyzes the drawbacks of the current financial industry business tax system and the necessity of "reform and increase". The fourth part has carried on the prospective analysis to the finance industry to implement the VAT system, mainly includes the feasibility and the difficulty analysis of the VAT system, and calculates the tax burden effect after the finance industry changes to the VAT according to the input-output table. The fifth part introduces the basic tax exemption system and its improvement in EU countries, and introduces a comprehensive taxation method, the cash flow method, and makes a brief evaluation, and points out that the financial industry of our country can be used for reference. The sixth part is the core of this paper. Includes: tax base determination, tax rate selection and international business processing. Using the data of the four state-owned commercial banks as an empirical test, this paper compares and analyzes the effects of the three different models on the banks, general enterprises and the government, and draws the conclusion that our country should choose the difference taxation model. Finally, aiming at the possible negative effect of government tax revenue, four schemes are proposed to limit the deductible amount in the next production link, withhold payment, introduce risk-free interest rate and approved capital cost.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832

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