银行业营改增:实际效应、现实困境与路径选择——基于2016年上市银行年报分析
发布时间：2019-04-01 12:50
【摘要】：2017年4月是银行业"营改增"后首个年度财务报告披露季。"营改增"新政的实施,一方面使得上市银行短期税负降幅明显,另一方面也导致上市银行的营业收入和净息差率出现"技术性"降低。在"营改增"环境下,银行业将不得不面临诸如进项税额抵扣范围狭窄、免税范围变小、税收征管弹性收缩的现实困境。后"营改增"时代,通过加强对增值税抵扣链条的管控、推进金融服务外包、创新业务发展模式、积极争取国家层面财税政策的支持,应属上市银行有效应对之策。
[Abstract]:April 2017 is the first annual financial report release season since the banking sector was restructured. " The implementation of the new policy, on the one hand, makes the short-term tax burden of listed banks decrease obviously, on the other hand, it also leads to the "technical" reduction of operating income and net interest margin ratio of listed banks. In this environment, the banking industry will have to face the difficulties such as the narrow scope of import tax credit, the smaller tax exemption range, and the contraction of tax collection and management flexibility. In the post-VAT era, through strengthening the control of VAT credit chain, promoting the outsourcing of financial services, innovating the mode of business development, and actively striving for the support of fiscal and tax policies at the national level, listed banks should effectively deal with it.
【作者单位】： 江苏开放大学商学院;
【分类号】：F812.42;F832.35
本文编号：2451570
[Abstract]:April 2017 is the first annual financial report release season since the banking sector was restructured. " The implementation of the new policy, on the one hand, makes the short-term tax burden of listed banks decrease obviously, on the other hand, it also leads to the "technical" reduction of operating income and net interest margin ratio of listed banks. In this environment, the banking industry will have to face the difficulties such as the narrow scope of import tax credit, the smaller tax exemption range, and the contraction of tax collection and management flexibility. In the post-VAT era, through strengthening the control of VAT credit chain, promoting the outsourcing of financial services, innovating the mode of business development, and actively striving for the support of fiscal and tax policies at the national level, listed banks should effectively deal with it.
【作者单位】： 江苏开放大学商学院;
【分类号】：F812.42;F832.35
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