“营改增”对我国金融业税负的影响

发布时间：2018-01-14 21:37

本文关键词：“营改增”对我国金融业税负的影响　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：2016年3月18日国务院决议,从2016年5月1日起,在全国范围内对金融业、房地产业、建筑业、生活服务业由原征收营业税改为征收增值税。至此,持续5年的营改增进程正式迎来最后的收官战。金融业由于业务的复杂性,是此次试点推广的重头戏。相比营业税,增值税从原理上可以避免重复征税,具有税收中性的优点。本文旨在全面推行“营改增”的背景下,测算这一税制改革对金融业实际税负的影响具有重要意义。根据新的税收政策变化,为金融业更好开展业务提供建议。本文运用最新营改增政策,结合16家上市银行、14家证券公司2015年年报数进行模拟测算营改增后金融业税负的变化。其中,银行分为贷款类服务、直接收费金融服务、投资业务三大类分别进行了税负测算,营改增后若只考虑单独税负有所上升;结合不动产、业务支出等进项抵扣后,16家银行整体税负率下降,个体税负变化的范围在-0.83%到0.08%。“营改增”对各券商税负总体影响不大,总体税负有升有降,幅度在-0.22%-0.38%,“减免项目占比较高、可抵进项数额较大”是券商受益“营改增”的主要原因。最后提出业务拆分、业务外包、债转股等政策建议,促使我国金融业更好的发展。
[Abstract]:In March 18th 2016, the State Council resolution, from May 1st 2016, in the national financial industry, real estate, construction. The life service industry changed from the original business tax to the value added tax. So far, the 5-year process of business reform formally ushered in the final official battle. The financial industry due to the complexity of the business. Compared with business tax, VAT can avoid repeated taxation in principle and has the advantage of tax neutrality. This paper aims to carry out "business reform and increase" in an all-round way. It is of great significance to measure the impact of the tax system reform on the actual tax burden of the financial industry. According to the new tax policy changes, the paper provides advice for the financial industry to better carry out business. This paper uses the latest reform and increase policy. Combined with 16 listed banks 14 securities companies in 2015 to simulate the number of annual reports after the change of the financial industry tax changes. Among them banks are divided into loan services directly charged financial services. The three major categories of investment business have been measured and calculated respectively, and the tax burden has been increased if only a separate tax burden has been considered after the increase of the business operation. Combined with real estate, business expenses and other input credit after the overall tax burden of 16 banks fell. The change range of individual tax burden is from -0.83% to 0.08%. The "business reform and increase" has little effect on the overall tax burden of the securities companies, and the overall tax burden has increased or decreased, with a range of -0.22% -0.38%. It is the main reason for the securities companies to benefit from the large amount of deductible items. Finally, some policy suggestions such as business separation, business outsourcing and debt-to-equity conversion are put forward. To promote the better development of our financial industry.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F830.42

【参考文献】