银行业“营改增”宜按一般计税法实行全额征收——基于广东法人银行机构的测算与思考

发布时间：2018-07-07 12:46

本文选题：增值税 + 营业税　；参考：《南方金融》2015年08期

【摘要】：本文在借鉴国际银行业增值税主要征收模式的基础上,分析我国银行业"营改增"的背景和面临的困难,探讨银行业"营改增"改革应遵循的主要原则,并以广东7家法人银行机构为样本进行测算。结果表明,差额征收法能较大幅度减少银行业应纳税额,但财政收入会大幅下降;而全额征收法在保持银行业税负基本不变的情况下对财政收入影响较小。为此,银行业"营改增"宜采用宽税基、低税率的一般计税法,按适用税率全额征收增值税;同时推行渐进式改革,完善改革配套安排,合理划分税收分成比例,采用银行业分支机构预缴、总行汇总申报的模式,并对金融服务出口实行免税。
[Abstract]:On the basis of the main collection mode of the international banking VAT, this paper analyzes the background and difficulties of the "camp to increase" in China's banking industry, and discusses the main principles that should be followed in the reform of the banking industry "camp to increase", and takes 7 legal person banking institutions in Guangdong as a sample. The results show that the difference collection method can greatly reduce the bank. The industry should pay taxes, but the income of the finance will be greatly reduced, while the full tax law has little influence on the financial income under the condition that the tax burden of the banking industry is basically unchanged. Therefore, the banking industry should adopt the broad tax base, the low tax rate general tax law, the full levy on the VAT according to the applicable tax rate, and the gradual reform to perfect the reform matching. We should arrange for a reasonable division of the proportion of tax revenue, use the prepayment of the branches of the banking industry, and collect and declare the mode of the head office, and exempted the export of financial services.
【作者单位】：中国人民银行广州分行;
【分类号】：F832.33;F812.42

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