我国商业银行营业税改增值税对其税负及效率的影响分析

发布时间：2018-03-01 11:04

本文关键词： 商业银行营改增税负效率数据包络分析　出处：《复旦大学》2014年硕士论文　论文类型：学位论文

【摘要】：金融业是我国最重要的产业之一,是我国经济的命脉,而商业银行又是金融业的基础和核心,因此商业银行的健康发展关乎我国经济的稳定和繁荣。然而,我国现阶段流转税在一定程度上阻碍和制约了商业银行业的发展。由于对商业银行征收营业税,使得商业银行的增值税链条中断、造成税负较重、重复征税现象明显、行业间税负不公平、效率扭曲等等一系列的问题,给商业银行的长久发展和我国流转税体制带来了挑战。《营业税改增值税试点方案》自2012年1月1日的正式实施给金融业“营改增”带来了曙光。财税[2011]110、111号文中的政策指导思想和原则给研究金融业营业税改增值税的方法提供了思路和前提。国际上已经对金融业征收增值税的国家的方法为本文的研究提供了经验。目前国际上对于金融业企业大部分都采用征收增值税的办法。比较具有代表性的征收方法有欧盟的免税法、新西兰的零税率法及新加坡和澳大利亚的允许部分抵扣的免税法。此外,还有一种理论上的方法：现金流量法。如何选择适合我国商业银行业的“营改增”方案是研究和分析“营改增”给金融业带来的影响的关键。本文首先对已有学者研究的文献进行综合梳理,提出我国商业银行业“营改增”的必要性及难度。通过对国际上主要金融业征收增值税方法的对比与借鉴,提出假设的商业银行业“营改增”方案,即：对商业银行除存贷款业务以外的隐性服务实行免税法,其中对占银行业务比重最大的存贷款业务按照简易现金流量法取其利息收入支出差额征税；对商业银行出口金融服务实行零税率法；对以手续费及佣金收入为代表的商业银行显性服务全额征收增值税,并允许其部分抵扣增值税进项税。假设方案税率的设定根据财税[2011]110号文中提及的3%、6%、11%、13%、17%五档税率组成税率档次组合。其中核心收入实行3%、6%两档税率,显性收入实行11%、13%、17%三档税率。根据该方案,本文以十三家我国上市商业银行财务数据为基础测算这十三家上市银行在不同税率档次下的税负,并与实行营业税时期的税负规模对比,发现实行6%-17%档组合时,税负的减轻幅度最小。不同银行间税负改变情况与其业务结构及规模相关。同时,本文通过引入数据包络模型,根据假设方案,将税负作为单独的投入变量代入模型,对十三家上市银行“营改增”前后的效率进行测算分析。发现无论在哪一档次的税率组合下,整体商业银行业的效率都有提升。最后,根据实际测算的结果,给出政策建议。
[Abstract]:The financial industry is one of the most important industries in our country, is the lifeblood of our economy, and the commercial bank is the foundation and core of the financial industry, so the healthy development of the commercial bank is related to the stability and prosperity of our economy. At the present stage of our country, turnover tax hinders and restricts the development of commercial banking to a certain extent. As a result of the business tax levied on commercial banks, the value-added tax chain of commercial banks is interrupted, resulting in heavy tax burden, and the phenomenon of repeated taxation is obvious. Unfair tax burden between industries, distortion of efficiency and a series of problems, This has brought challenges to the long-term development of commercial banks and the turnover tax system in China. The implementation of the "Business tax Reform VAT pilot Scheme" since January 1st 2012 has brought dawn to the financial industry. The guiding ideology and principle of the policy provide the thought and premise for studying the method of changing the business tax into the value-added tax in the financial industry. The methods of the countries that have already collected the value-added tax on the financial industry in the world have provided the experience for the research of this article at present. Most of the enterprises in the financial industry adopt the method of levying value-added tax. The more representative method of levying tax is the EU tax exemption Act. New Zealand's Zero tax Act and Singapore and Australia's partially deductible tax exemption Act. In addition, There is also a theoretical method: cash flow method. How to choose the "business reform and increase" scheme suitable for China's commercial banking is the key to study and analysis the impact of "business reform and increase" on the financial industry. The literature of the author's research is comprehensively combed, This paper puts forward the necessity and difficulty of "reform and increase" of commercial banking in our country. By comparing and drawing lessons from the methods of levying value-added tax on the main financial industry in the world, the paper puts forward the hypothetical scheme of "reform and increase" of commercial banking. That is to say, tax exemption is applied to the hidden services of commercial banks other than deposit and loan business, in which the deposit and loan business, which accounts for the largest proportion of banking business, is taxed according to the simple cash flow method. The zero tax rate law shall be applied to the export financial services of commercial banks, and the full value added tax shall be levied on the explicit services of commercial banks represented by fees and commission income, And allow it to partially deduct the VAT income tax. Suppose the scheme tax rate is set according to the 3% 13% 17% tax rate mentioned in the article 110 of fiscal [2011] 110, and constitutes a combination of tax rates. The core income is subject to a 3% 6% 2 file tax rate. According to this scheme, based on the financial data of 13 listed commercial banks in China, this paper calculates the tax burden of these 13 listed banks under different tax levels. Comparing with the scale of tax burden in the period of business tax, it is found that the reduction of tax burden is the least when the combination of 6- 17% file is carried out. The change of tax burden among different banks is related to their business structure and scale. At the same time, this paper introduces the data envelopment model. According to the hypothetical scheme, the tax burden is substituted into the model as a separate input variable to measure and analyze the efficiency of 13 listed banks before and after "business transformation and increase". It is found that no matter under any level of tax rate combination, The efficiency of the whole commercial banking industry has been improved. Finally, according to the actual results, the policy recommendations are given.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.33;F830.42

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