长沙市W商业银行应对“营改增”的分析研究

发布时间：2018-09-18 15:58

【摘要】：随着我国经济的不断发展，，税收制度也在不断发生变革以适应经济社会发展的需要。我国从2012年1月起正式拉开营改增的序幕，并明确将金融服务业纳入增值税征收范围。目前北京、上海等地已经或正在对金融保险业纳入营改增试点进行摸底调研，作为金融业中占据重要地位的银行业必将成为改革关注的重点。银行业作为特殊行业，一旦出现较大程度的波动，对经济社会产生的冲击和影响将是不可估量的，因此积极做好银行业从营业税改为增值税的过渡准备工作，确保商业银行的健康发展，这对我国银行业的发展乃至整个国民经济的发展都具有重要的现实意义。本文从即将开展的银行业营改增这一背景出发，从银行的角度出发来加以分析，结合银行业的自身特色，在收集阅读了大量相关文献的基础上，对我国商业银行如何应对即将到来的银行营改增进行分析研究。本文首先论述了银行业营改增的必要性，然后针对银行业营改增的特殊性，分析营改增在银行业实施的一些制约条件。接着在参考一些学者的研究理论的基础上来分析银行业营改增对长沙市W商业银行产生的影响。然后借鉴国外银行业征收增值税的先进经验。最后针对这些预测影响提出相应的应对措施，积极完善银行的税务管理系统等,来应对商业银行在即将开展的银行业营改增过程中可能出现的一些问题，以期能对商业银行应对税制改革提供建议和参考。
[Abstract]:With the development of our economy, the tax system is changing constantly to meet the needs of economic and social development. Since January 2012, China has officially opened the prelude to reform and increase, and explicitly included the financial services industry in the scope of VAT collection. At present, Beijing, Shanghai and other places have or are carrying out a survey on the pilot projects of financial and insurance industry. As an important part of the financial industry, the banking industry will become the focus of the reform. As a special industry, once there is a relatively large degree of fluctuation, the impact and impact on the economy and society will be immeasurable. Therefore, the banking industry will actively prepare for the transition from a business tax to a value-added tax. To ensure the healthy development of commercial banks, this is of great practical significance to the development of China's banking industry and even to the development of the whole national economy. This paper starts from the background of the forthcoming banking reform, analyzes it from the perspective of the bank, and combines the characteristics of the banking industry, on the basis of collecting and reading a large number of relevant documents. This paper analyzes and studies how Chinese commercial banks deal with the forthcoming banking restructuring. This paper first discusses the necessity of banking reform and increase, and then, in view of the particularity of banking reform, analyzes some restrictive conditions for the implementation of banking reform. Then, on the basis of some scholars' research theory, this paper analyzes the influence of banking reform on Changsha W commercial bank. Then draw lessons from the advanced experience of foreign banks in levying VAT. Finally, the paper puts forward corresponding measures to deal with the impact of these forecasts, actively improving the tax management system of banks, and so on, to deal with some problems that may arise in the process of commercial banks' banking reform and growth. In order to provide suggestions and references for commercial banks to deal with tax reform.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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