“营改增”对H银行财务的影响研究

发布时间：2018-02-27 03:19

本文关键词： H银行营改增税负利润　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：中国全面深化改革工作的政策实施以来,财税体制改革一直是改革工作的重点。中国的税收体系中并存着两大流转税种,即营业税和增值税,实践证明这两种税种同时存在,不仅造成增值税抵扣链条中断,而且会使商品在流通过程中出现重复征税的问题,造成部分行业税负过重。为了改善这一状况,2012年中国开始实施"营改增",并不断扩大"营改增"的试点范围。截至2016年,包括金融业在内的所有行业纳入"营改增"试点范围。银行业作为我国金融业的重要组成部分,不仅关系着国家经济命脉的发展,同时也是各行业经济业务发展的重要资金来源,为各行业的发展提供资金保障。由营业税改征增值税会对银行造成哪些方面的影响,成为人们日益关注的焦点。如何抵消"营改增"对银行业带来的不利影响,是银行业税制改革面临的重大课题。积极做好银行业从营业税改征增值税的过渡准备工作,对我国银行业的健康发展乃至整个国民经济的发展都具有重要的现实意义。对银行业"营改增"问题进行研究,有助于银行了解改革带来的影响,并采取应对措施推动改革工作的顺利进行,使其在改革背景下继续发展壮大。本文共分为五部分,立足于银行业"营改增"的试点方案,对H银行的"营改增"问题进行研究。第一部分主要阐述"营改增"的研究背景和研究意义,并对国内外学者关于税收制度的研究成果进行概述归纳,同时点明本文研究思路、研究方法和创新点。第二部分界定研究课题的相关概念和相关理论,主要包括营业税、增值税的相关概念以及我国"营改增"的相关税收理论,同时对我国银行业"营改增"的最新政策进行梳理。第三部分介绍H银行的基本概况,并通过数据测算分析"营改增"背景下H银行税负、利润、现金流量和会计核算等方面发生的变化。第四部分是在前文分析的基础上,论述H银行实施"营改增"面临的问题,并就H银行在"营改增"背景下应如何应对税制改革提出建议。最后一部分总结全文,指出研究不足并作出展望。金融业是"营改增"的新试点范围,选取银行业作为研究对象,紧跟时政热点。目前国内对银行业"营改增"的研究主要集中在税改对整体行业的影响分析上,理论上会实现结构性减税,然而在实施过程中银行规模不同可能会出现不同的结果。H银行是一家区域性股份制商业银行,通过对H银行的案例研究发现"营改增""会给H银行的税负、经营成果和现金流量等带来负面效应,会计核算也会变得更加复杂。本文就H银行实施"营改增"面临的问题提出了相应的对策,希望为其他同类型商业银行应对税制改革提供借鉴。
[Abstract]:Since the implementation of China's policy to comprehensively deepen its reform work, the reform of the fiscal and taxation system has been the focus of the reform work. In China's tax system, there are two major types of turnover tax, namely, business tax and value-added tax, which have been proved to exist simultaneously in practice. Not only will the value-added tax deduction chain be interrupted, but the problem of double taxation of goods in the course of circulation will also arise. In order to improve this situation, China began to implement the "Business Reform increase" in 2012 and continuously expand the pilot range of "Operation Reform and growth". As of 2016, All industries, including the financial industry, are included in the pilot scope of "operating, reforming and increasing". As an important part of our financial industry, the banking industry is not only related to the development of the national economic lifeline, At the same time, it is also an important source of funds for the economic and business development of various industries, which provides funds for the development of various industries. What aspects will be affected by the change from business tax to value-added tax on banks? How to counteract the adverse effects of "business reform and increase" on the banking industry is a major issue facing the banking tax reform. We should actively prepare the banking industry for the transition from business tax to value-added tax. It is of great practical significance to the healthy development of China's banking industry and even to the development of the national economy as a whole. And take countermeasures to promote the smooth progress of the reform work, make it continue to develop and strengthen under the background of reform. This paper is divided into five parts, based on the pilot program of "management, reform and increase" of the banking industry. The first part mainly expounds the background and significance of the research, summarizes the research results of domestic and foreign scholars on the tax system, and points out the research ideas of this paper. The second part defines the related concepts and theories of the research topic, including the business tax, the related concept of value-added tax and the related tax theory of "business reform and increase" in our country. The third part introduces the basic situation of H Bank, and analyzes the tax burden and profit of H Bank under the background of "Business Reform and increase" through data calculation and analysis. On the basis of the previous analysis, the paper discusses the problems faced by H Bank in implementing "Operation Reform and increase". Finally, it summarizes the full text, points out the lack of research and makes a prospect. The financial industry is the new pilot scope of "business reform and increase". Select the banking industry as the research object and keep up with the current political hotspots. At present, the domestic research on the banking industry "reform and increase" mainly focuses on the analysis of the impact of tax reform on the whole industry. Theoretically, the structural tax reduction will be realized. However, in the process of implementation, the different scale of banks may lead to different results. H Bank is a regional joint-stock commercial bank. Through the case study of H Bank, it is found that the tax burden of H Bank will be caused by "Business Reform and increase". Operating results and cash flow will bring negative effects, accounting will become more complicated. This paper puts forward the corresponding countermeasures to the problems faced by H Bank in implementing "Operation Reform and increase". The author hopes to provide reference for other commercial banks to deal with tax reform.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.3;F830.42

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