“营改增”对中国建设银行的影响研究

发布时间：2018-03-17 10:41

本文选题：营改增　切入点：商业银行　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化的时代,我国市场经济加速发展,产业结构的优化已经成为一个必然的趋势,在这样的时代背景下,加大税制改革力度,能够有效地刺激经济的发展以及促进产业结构的优化。所以,它已成为我国经济发展过程中必须面对的问题。2011年,我国出台了增值税试点方案,并在我国最大的城市——上海,以其交通运输业等行业进行初步试点,并取得了一定的成绩,这开启了我国营业税改增值税改革的历史进程。而银行业在金融业中一直处于核心位置,也已经成为服务业的一个不可或缺的部分,银行业的快速发展呼唤着“营改增”,因此“营改增”成为必然的趋势。2016年,经国务院批准,自2016年5月1日起,“营改增”试点在全国范围内全面实施,建筑业、服务业、金融业、房地产业都属于此次“营改增”的范围。金融业的快速发展使实施“营改增”成为可能,能够降低银行业面临的税收负担,从更高意义上避免和减少重复征税,也有利于使二三产业的抵扣增值税的环节延长,对于金融业的快速发展是有利的。然而我国的银行业体量较大,居于经济发展的核心位置,存在较为繁杂的业务流程,规模庞大,“营改增”能否成功,对商业银行的科学发展有着决定性的影响,而在实现银行业全面“营改增”中仍存在许多难题。本文通过测算中国建设银行的“营改增”前后的数据,发现“营改增”后,建设银行的税负有所上升,盈利能力有所下降,通过问卷调查发现“营改增”对建设银行的日常经营管理影响及在“营改增”过程中建行遇到的问题,进而分别从银行自身与政府两个角度提出建议。
[Abstract]:In the era of economic globalization, the accelerated development of our market economy and the optimization of the industrial structure have become an inevitable trend. Under this background, we should intensify the reform of the tax system. It can effectively stimulate economic development and promote the optimization of industrial structure. Therefore, it has become a problem that must be faced in the process of economic development of our country. In 2011, China introduced a pilot scheme of value-added tax, and in Shanghai, the largest city in China, With its traffic and transportation industry and other industries to carry on the preliminary pilot, and has made certain achievements, this has opened the historical process of China's business tax reform of value-added tax. But the banking industry has always been in the core position in the financial industry. It has also become an indispensable part of the service industry. The rapid development of the banking industry has called for "business reform and growth", so "business reform and increase" has become an inevitable trend. In 2016, the State Council approved it. Since May 1st 2016, the pilot project of "camp reform and increase" has been implemented all over the country. The construction industry, service industry, financial industry and real estate industry all belong to the scope of the "camp reform and increase". The rapid development of the financial industry has made it possible to implement the "business reform and increase". It can reduce the tax burden faced by the banking sector, avoid and reduce the repeated taxation in a higher sense, and it is also conducive to the extension of the value-added tax deduction in the secondary and tertiary industries. It is beneficial to the rapid development of the financial industry. However, the banking industry in our country has a large volume, occupies the core position of economic development, has a more complicated business process, and has a large scale. It has a decisive influence on the scientific development of commercial banks, but there are still many difficulties in the realization of the comprehensive "reform and increase" of the banking industry. Through the calculation of the data before and after the "reform and increase" of the China Construction Bank, it is found that "the business is changed and increased". The tax burden of China Construction Bank has increased, and its profitability has declined. Through the questionnaire survey, it is found that the influence of "business reform and increase" on the daily management of China Construction Bank and the problems encountered by CCB in the process of "business reform and increase". Then respectively from the bank itself and the government two angles to put forward the proposal.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.33

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