商业银行业“营改增”制度设计、财务影响及对策研究

发布时间：2018-05-28 15:35

本文选题：商业银行业 + 增值税改革　；参考：《西南财经大学》2014年硕士论文

【摘要】：银行业是现代经济的枢纽,尤其是在以间接融资为主要融资方式的中国,银行业在对促进货币融通与经济发展等方面有着重要作用。虽然我国的商业银行业饱受“暴利”之嫌,但是近几年尤其是2013年下半年以来,来自以下三个方面的压力使得其处境越来越堪忧：首先,宏观经济复苏乏力、部分行业产能过剩使得商业银行贷款收款压力加大。自2013年下半年以来,长三角地区(尤其是涉及钢贸与船舶制造等行业)的不良贷款收款压力越来越大,在经济下行的背景下,未来的不良贷款率有上升的趋势。其次,利率市场化改革使得竞争加剧、以互联网货币基金为代表的互联网金融的兴起使得“存款搬家”现象越来越普遍：“余额宝”等互联网金融产品的产生到发展使得居民或者企业越来越意识到将钱以存款的性质存放在银行产生的利息大幅低于风险同样较低的货币基金所产生的利息,于是纷纷用脚投票将存款搬至后者。为了避免存款规模过快大幅缩减,不少商业银行纷纷将存款利率上浮10%到顶,在此过程中,利率市场化的进程被大大加快。利率市场化会降低商业银行的存贷款利息差、同等业务规模下的净利息收入也会随之降低,削减银行的盈利能力。同时,“影子银行”的蔓延抢占了原先属于商业银行业的优质客户,比如重点扶持的支柱产业与发展态势良好的龙头企业,造成了金融脱媒现象,这些客户可以选择通过发行股票、债券等直接融资方式来募集自己所需的资金,而不再只借助于银行来实现间接融资。金融脱媒既会造成商业银行现有贷款规模的缩减,同时也削减了商业银行在获取发放新贷款业务时的竞争力与议价能力,对商业银行长期的盈利能力产生不利影响。我国从2012年1月起正式拉开营业税改征增值税的序幕,并明确将金融服务业纳入增值税征收范围。因此,在银行业发展遇挫且“营改增”大潮推进的背景下,本文就商业银行业的“营改增”政策进行展望具有很强的现实意义。文章主要研究的是商业银行业增值税的制度设计及政策影响,尤其是财务影响。本文将从我国商业银行业营业税征收现状入手,分析改征增值税的必要性与现实可行性,通过总结借鉴国际上对商业银行业增值税的典型征收模式,并在与我国具体国情相结合的基础上,对未来我国商业银行业的增值税制度进行探索和展望,探讨此项改革对商业银行的影响,并分析商业银行业改征增值税过程中会遇到的难点,并针对这些难点提出了相应的对策。在结构上,本文分为以下五个章节：第一章为导论,本章节将会从总体上陈述本文的研究出发点及研究目的,综述相关领域学者的研究结果,列明文章展开论述所依据的研究方法与研究思路,在本章节的结尾将阐明本文研究的贡献与不足。本文将在第二章论述当前我国商业银行业流转税制状况,指出银行业“营改增”的必要性,并列举国际上其他国家对商业银行的征收增值税的几个典型模式,并分析这些模式可借鉴的实践经验及不适合中国国情、无法照搬的原因。在第三章将分析增值税的征收原理,并在此基础上大胆提出一整套商业银行业“营改增”的具体改革思路：确定征收范围,并根据2013年、2012年、2011年四大国有上市商业银行的业绩与营业税数据,基于税收平衡点的方法计算出一般计税法与简易计税法两种方法下商业银行业增值税的税率范围,并比较得知我国的商业银行业增值税应该采用一般计税法。第四章节中将分析改征增值税对商业银行业的影响,包括对财务报告披露及损益类财务指标的影响、对商业银行在资本市场的竞争力与定价能力等方面的影响。在文章最后的第五章节将从纳税主体——商业银行、征收主体——税收监管机关两个角度分别探讨商业银行业“营改增”改革中会遇到的挑战,包括地方税收降低、部分企业税负不降反增、加大企业的税务、账务处理难度等,并针对这些问题提出相应的应对策略。
[Abstract]:Banking is the hub of modern economy , especially in China with indirect financing as the main financing mode . The banking industry plays an important role in the promotion of monetary integration and economic development . However , in recent years , especially since the second half of 2013 , the pressure from the following three areas has made the situation more and more worrying :

First of all , macroeconomic recovery is weak , some of the industry ' s excess capacity makes commercial bank loan collection pressure increase . Since the second half of 2013 , the bad loan collection pressure of the Yangtze River Delta region , especially steel trade and shipbuilding industry , is getting more and more , and in the context of economic downturn , the future non - performing loan rate has an upward trend .

Second , the reform of interest rate liberalization makes the competition intensify , the rise of Internet finance represented by Internet monetary fund makes the phenomenon of " deposit moving " more and more popular : " balance treasure " and other Internet financial products have become more and more common : " balance treasure " and other Internet financial products have been developed such that the interest of the deposit is much lower than that of the lower risk monetary fund . In this process , many commercial banks have raised interest rate up 10 % to top . In this process , the interest rate liberalization will decrease the interest rate of the commercial banks , and the net interest income under the same business scale will be reduced accordingly , and the profitability of the banks will be reduced .

At the same time , the spread of the " shadow banking " takes up the leading enterprises that originally belonged to the commercial bank industry , such as the key support pillar industry and the development trend of the leading enterprises , which caused the financial disintermediation phenomenon , these customers can choose to raise their own funds through the direct financing way of issuing shares , bonds and the like , but not only by means of banks to realize indirect financing .

From January , 2012 , our country formally opened the prelude to the value - added tax of sales tax , and made it clear that the financial service industry should be integrated into the scope of VAT collection . Therefore , in the context of the development of banking and the trend of " battalion reform and increase " , this paper has a strong practical significance for the prospect of the " battalion reform and increase " policy of commercial bank industry .

This paper mainly studies the system design and the policy influence , especially the financial impact , of the commercial bank industry ' s value - added tax .

In the first chapter , this chapter will make a general statement of the research starting point and research aim of this paper . The research results of scholars in the relevant field are summarized , and the research methods and the research ideas are listed in this chapter . The contributions and deficiencies of the study will be clarified at the end of this section .

In the second chapter , we will discuss the current situation of the taxation system of commercial banks in China , and point out the necessity of the reform of the banking industry in China , and enumerate several typical models for the collection of VAT on commercial banks by other countries in the world , and analyze the practical experience and the reasons which are not suitable for China ' s national conditions .

In the third chapter , the principle of tax collection will be analyzed , and on the basis of this , a set of specific reform ideas of " battalion reform increase " of commercial bank industry is put forward : the scope of tax collection is determined , and according to the performance and business tax data of the four state - owned commercial banks in 2013 , 2012 and 2011 , the tax rate range of commercial bank industry is calculated based on the method of tax balance point , and the general tax method should be adopted to know the value - added tax of commercial bank industry in our country .

In the fourth chapter , the influence of changing the value - added tax on the commercial bank industry is analyzed , including the influence of financial reporting and profit and loss financial indexes , and the influence of commercial banks on the competitiveness and pricing ability of the capital market .

In the last chapter of the article , we will discuss the challenges that will be encountered in the reform of the commercial bank industry , including the decrease of local taxes , the negative increase of the tax burden of some enterprises , increase the tax and accounting treatment difficulty of the enterprises , and put forward corresponding strategies for these problems .
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.33;F830.42

【参考文献】