“营改增”对工商银行A分行的影响及应对措施
发布时间：2018-11-25 18:43
【摘要】：根据国家的规定,金融业在2016年5月1日以后开始就其提供的服务缴纳增值税。此次税制改革将整个行业的动产、不动产消费串联起来,形成流通的增值税抵扣链条。金融业是国民经济的重要组成部分,极大地推动了经济的发展。银行作为金融业的主体,也开始缴纳增值税,但是增值税对银行来说是一个新的税种,因此不可避免对银行产生了方方面面的影响。本文从"营改增"对银行的影响出发,以目前2016年12月31日之前颁布的税收政策为突破点分析了"营改增"会对银行业的5个方面产生影响,包括对财务报表的影响、对其他方面的影响以及针对这些影响的应对措施的一般意义的研究。之后以工商银行A分行为例,详细地分析了这些影响。其中对财务报表的影响侧重于以工商银行A分行2016年的营业数据为基础分析"营改增"前后税负的变化,同时还分析了 A分行营业利润、净利润的变化。对其他方面的影响则包括四个部分,分别是对会计核算的影响,对对外议价的影响,对发票管理的影响和对税务风险的影响。其中对于会计核算的影响主要在于记账方式、税款核算上有不同,对议价能力的影响主要针对于不同的纳税身份,对发票管理的影响在于"营改增"后发票管理有所变化,对税务风险的影响主要是新政策出台的理解有误造成的。第五章主要是针对这些影响提出应对措施,对财务报表的影响则是通过合理实施外包项目来解决,商业银行实施外包项目主要分为三类,分别是业务流程类、专有技术类和管理支持类,A分行可以将不良贷款催收清收外包、银行卡业务外包、信息运行维护支出外包、业务宣传支出外包,当然银行在考虑外包服务的时候需要考虑风险因素,包括法律风险、道德风险、操作风险,结合各种因素做出作恰当的外包支出。针对对外议价的风险,银行需要加强客户分类订价管理和供应商审核,同时还要注意合同条款,确保合同条款明晰,此外银行还要与客户或者供应商保持密切沟通,确保银行和供应商、银行和客户都享受到税收红利。针对发票管理的影响,银行需要建设增值税发票管理系统,制定明确的发票管理制度,从销项发票管理确保增值税专用发票的领用、开具、作废、红字冲销等合规,从进项发票的管理确保增值税进项发票的获取、移交、抵扣等不出现问题,以此来防范增值税发票风险。针对税务风险的影响,银行可以建立增值税税务风险管理体系来防范税务风险,银行可以通过6个方面来搭建增值税税务风险管理体系,分别是建立目标、风险识别、风险评估、风险应对、风险管理的评估、风险管理的改进。通过这6个方面的实施建设,银行能够很好地防范税务风险。针对会计核算的风险,银行需要加强员工的业务培训能力来提高员工的专业知识和业务技能。最后一章则是总结。
[Abstract]:According to state regulations, the financial industry will pay VAT for its services after May 1, 2016. The tax reform will be the entire industry of movable property, real estate consumption together, forming the circulation of value-added tax deduction chain. The financial industry is an important part of the national economy, which greatly promotes the development of the economy. Banks, as the main body of the financial industry, also began to pay value-added tax, but value-added tax is a new tax for banks, so it inevitably has an impact on all aspects of the bank. Starting from the impact of "business reform and increase" on banks, this paper analyzes the impact of "business reform increase" on five aspects of the banking industry, including the impact on financial statements, taking the tax policy promulgated before December 31, 2016, as a breakthrough point. A study of other aspects and the general significance of responses to these impacts. Then take ICBC branch A as an example to analyze these effects in detail. The impact on financial statements focuses on analyzing the changes of tax burden before and after "Business change" based on the operating data of Industrial and Commercial Bank of China (ICBC) in 2016. At the same time, the changes of operating profit and net profit of branch A are also analyzed. The impact on other aspects includes four parts: the impact on accounting, the impact on external bargaining, the impact on invoice management and the impact on tax risk. The influence on accounting mainly lies in the way of accounting, the tax accounting is different, the influence on bargaining power is mainly aimed at different tax paying status, and the influence on invoice management lies in the change of invoice management after "business reform and increase". The impact on tax risk is mainly due to the misinterpretation of the new policy. The fifth chapter is mainly to put forward the measures to deal with these effects. The impact on financial statements is solved through the rational implementation of outsourcing projects. Commercial banks to implement outsourcing projects are divided into three categories, respectively, business process. Branch A can outsource non-performing loans, outsource bank card business, outsource information operation and maintenance expenses, and outsource propaganda expenses. Of course, banks need to consider risk factors, including legal risk, moral hazard, operational risk, combined with various factors to make appropriate outsourcing expenditure. In view of the risk of foreign negotiation, banks need to strengthen customer classification pricing management and supplier audit, and at the same time, they should pay attention to the terms of the contract to ensure that the contract terms are clear. In addition, banks should maintain close communication with customers or suppliers. Ensure that banks and suppliers, banks and customers receive tax dividends. In view of the impact of invoice management, banks need to build a VAT invoice management system, formulate a clear invoice management system, and ensure compliance with the receipt, issuance, cancellation and cancellation of special VAT invoices from the sales invoice management. In order to prevent the risk of VAT invoice, there are no problems in obtaining, transferring and deducting VAT invoice from the management of incoming invoice. In view of the impact of tax risk, banks can establish VAT tax risk management system to guard against tax risk, banks can set up VAT tax risk management system in six aspects, which is to establish target and risk identification, respectively. Risk assessment, risk response, risk management assessment, risk management improvement. Through the implementation of these six aspects of construction, banks can be a good guard against tax risks. In view of the risk of accounting, banks need to strengthen the staff's business training ability to improve their professional knowledge and business skills. The last chapter is a summary.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.33;F830.42
，
本文编号：2357065
[Abstract]:According to state regulations, the financial industry will pay VAT for its services after May 1, 2016. The tax reform will be the entire industry of movable property, real estate consumption together, forming the circulation of value-added tax deduction chain. The financial industry is an important part of the national economy, which greatly promotes the development of the economy. Banks, as the main body of the financial industry, also began to pay value-added tax, but value-added tax is a new tax for banks, so it inevitably has an impact on all aspects of the bank. Starting from the impact of "business reform and increase" on banks, this paper analyzes the impact of "business reform increase" on five aspects of the banking industry, including the impact on financial statements, taking the tax policy promulgated before December 31, 2016, as a breakthrough point. A study of other aspects and the general significance of responses to these impacts. Then take ICBC branch A as an example to analyze these effects in detail. The impact on financial statements focuses on analyzing the changes of tax burden before and after "Business change" based on the operating data of Industrial and Commercial Bank of China (ICBC) in 2016. At the same time, the changes of operating profit and net profit of branch A are also analyzed. The impact on other aspects includes four parts: the impact on accounting, the impact on external bargaining, the impact on invoice management and the impact on tax risk. The influence on accounting mainly lies in the way of accounting, the tax accounting is different, the influence on bargaining power is mainly aimed at different tax paying status, and the influence on invoice management lies in the change of invoice management after "business reform and increase". The impact on tax risk is mainly due to the misinterpretation of the new policy. The fifth chapter is mainly to put forward the measures to deal with these effects. The impact on financial statements is solved through the rational implementation of outsourcing projects. Commercial banks to implement outsourcing projects are divided into three categories, respectively, business process. Branch A can outsource non-performing loans, outsource bank card business, outsource information operation and maintenance expenses, and outsource propaganda expenses. Of course, banks need to consider risk factors, including legal risk, moral hazard, operational risk, combined with various factors to make appropriate outsourcing expenditure. In view of the risk of foreign negotiation, banks need to strengthen customer classification pricing management and supplier audit, and at the same time, they should pay attention to the terms of the contract to ensure that the contract terms are clear. In addition, banks should maintain close communication with customers or suppliers. Ensure that banks and suppliers, banks and customers receive tax dividends. In view of the impact of invoice management, banks need to build a VAT invoice management system, formulate a clear invoice management system, and ensure compliance with the receipt, issuance, cancellation and cancellation of special VAT invoices from the sales invoice management. In order to prevent the risk of VAT invoice, there are no problems in obtaining, transferring and deducting VAT invoice from the management of incoming invoice. In view of the impact of tax risk, banks can establish VAT tax risk management system to guard against tax risk, banks can set up VAT tax risk management system in six aspects, which is to establish target and risk identification, respectively. Risk assessment, risk response, risk management assessment, risk management improvement. Through the implementation of these six aspects of construction, banks can be a good guard against tax risks. In view of the risk of accounting, banks need to strengthen the staff's business training ability to improve their professional knowledge and business skills. The last chapter is a summary.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.33;F830.42
，
本文编号：2357065
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