银行业“营改增”的税收影响分析

发布时间：2018-02-08 11:20

本文关键词： 营改增银行业税收负担　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济快速发展,我国的税收政策越来越不适应经济的发展,尤其是营业税的征收,虽然在特定的历史阶段对我国的财政收入做出巨大的贡献,但已不适应现阶段的经济形势。在经济新常态下,严重的重复征税限制相关行业的发展,改革势在必行。2012年1月1日,“营改增”政策在上海试点实施,首批被纳入改革试点的是交通运输业和部分现代服务业,改革正式拉开序幕,它是“十二五”期间我国重要的财税改革政策,对于优化税制结构,贯通增值税全行业抵扣链条具有重要的意义,并通过税收的外部效应督促相关行业产业升级和产品细化。从2016年5月1日起,金融业、房地产业、建筑业和生活服务业这最后四个行业也纳入了“营改增”改革范围。本文主要研究的对象为金融业中的银行业,银行是金融业的重要组成部分,具有复杂的业务组成和高度系统化的特点,成为这次改革的难点。论文在阅读了大量文献的基础上,对现阶段改革取得的成果以及问题进行细致的分析,并对后续改革措施提出自己的建议。第一章为前言部分,主要包括论文的选题背景和意义、文献综述、研究思路和创新不足四个部分。第二章是“营改增”和银行业“营改增”的介绍。第三章从理论上阐明银行业“营改增”的必要性。之后的第四章和第五章是论文的主体部分,第四章主要分为两个部分,第一部分解读“营改增”政策中关于银行业的相关规定,并引入5家国有股份制银行的数据对重点科目进行了对比分析;第二部分,实地考察了一家银行,从政策颁布后对银行的影响入手分析,包括对银行相关科目的数量影响和银行相关业务流程和日常管理的影响。在实证和数据分析之后,第五章介绍了国外金融业目前征收增值税的先进经验,对主流的征收模式进行了介绍,包括计税方法、征税范围、中央与地方分配制度和进项税额抵扣等方面的内容。最后,对我国银行业“营改增”的下一步工作提出自己的建议,包括下阶段的政策理论建议和银行的应对策略。总之,我国的“营改增”政策是现阶段我国最重要的税制改革,对于经济发展具有重要的作用,现阶段,也许银行业的税收负担并没有得到有效的降低,甚至会出现税负增加的情况,但是改革可以促进全行业抵扣链条的打通,银行业一定要抓住这个机遇,直面挑战,各方齐发力,保证政策顺利过渡。
[Abstract]:With the rapid economic development of our country, the tax policy of our country is more and more unsuitable for the development of economy, especially the collection of business tax, although it has made a great contribution to the financial revenue of our country at a specific historical stage. However, it has not adapted to the current economic situation. Under the new normal state of the economy, severe repeated taxation restricts the development of related industries, and reform is imperative. In January 1st 2012, the "business reform and increase" policy was implemented on a pilot basis in Shanghai. The first batch of people to be included in the pilot reform is the transportation industry and some modern service industries. The reform officially kicked off. It is an important fiscal and taxation reform policy in China during the 12th Five-Year Plan period, which is aimed at optimizing the structure of the tax system. It is of great significance to pass through the VAT chain, and urge related industries to upgrade and refine their products through the external effects of taxation. Since May 1st 2016, the financial and real estate industries, The last four industries, construction industry and life service industry, are also included in the reform scope of "reform, reform and increase". This paper mainly studies the banking industry in the financial industry, which is an important part of the financial industry. With its complex business composition and highly systematized characteristics, the paper has become a difficult point in this reform. On the basis of reading a large number of documents, the paper makes a detailed analysis of the achievements and problems of the current reform. The first chapter is the preface, which mainly includes the background and significance of the thesis, literature review, The second chapter is the introduction of "business reform and increase" and banking industry "business reform and increase". The third chapter explains the necessity of banking industry "management reform and increase" theoretically. The following chapters 4th and 5th are the main part of the thesis. Chapter 4th is mainly divided into two parts. The first part is to interpret the relevant provisions of the "Business Reform and increase" policy, and to introduce the data of 5 state-owned joint-stock banks to compare and analyze the key subjects. A field study of a bank was conducted to analyze the impact on banks after the promulgation of the policy, including the impact on the number of bank related subjects and the impact of bank related business processes and day-to-day management. Chapter 5th introduces the advanced experience of foreign financial industry in levying VAT at present, and introduces the mainstream mode of levying VAT, including the methods of taxation, the scope of taxation, the distribution system between central and local governments, and the deduction of income tax. Finally, This paper puts forward some suggestions for the next step of the work of the banking industry of our country, including the policy theory suggestion of the next stage and the coping strategy of the bank. In a word, the "management reform and increase" policy of our country is the most important tax system reform in our country at the present stage. At this stage, the tax burden of the banking industry may not have been effectively reduced, or even the tax burden will increase. However, the reform can promote the opening of the industry-wide credit chain. The banking industry must seize this opportunity, face up to the challenges and work together to ensure a smooth policy transition.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F830.42

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