银行业“营改增”问题与对策研究

发布时间：2018-01-10 22:17

本文关键词：银行业“营改增”问题与对策研究　出处：《武汉大学》2017年硕士论文　论文类型：学位论文

【摘要】：2012年底,部分行业"营改增"在上海率先试点,随后扩大到其他省、市;2013年7月底,"营改增"正式在全国范围内试点,税改政策和路径也经过了一定的调整和修正;2016年5月1号,建筑业、房地产业、金融业、生活性服务行业全部纳入到增值税征收范围,至此"营改增"全面完成。在"营改增"由试点到全面推行的过程中,金融业"营改增"工作一直是业界争论的焦点。在其正式落地后,焦点即由"是否应该进行营改增"转变为"税负是否合理","是否达到改革预期""等问题。因此,本文力求立足增值税基本征税原理,对以银行业为代表的金融业"营改增"后的政策效应进行深入分析和探讨,旨在对实践中偏离政策预期的结果进行纠偏。首先,本文基于财税和法学理论,对银行业"营改增"的必要性、税收公平及效率等问题进行了基础性论证。其次,梳理了增值税对经济发展、供给侧改革、地方财政收入等影响的研究文献,历史研究表明"营改增"在一定程度上优化了产业结构,同时令居民收入分配更趋合理。第三,从消除重复征税和金融业"营改增"后成本方面着手,论证了银行业"营改增"的微观效应。本文以十家股份制商业银行2015年年报财务数据为基础,对银行业"营改增"现行政策及运行效果进行了深入分析,并发现因征税范围扩大、进项税额抵扣范围较窄等原因,银行业"营改增"税改成本较大、税负结果不及预期。第四,从流转税征收范围、征收模式着手,对各国银行业流转税制度进行了对比分析,并探讨了制度形成的背景和原因,以期为我国完善银行业流转税制提供参考。最后,本文从优化征收模式、完善增值税抵扣链条、调整进项税额抵扣范围和完善银行业税制法律规范等方面提出了相应的政策建议。
[Abstract]:In end of 2012, some industries "business reform and increase" in Shanghai, the first pilot, then expanded to other provinces, cities; At the end of July 2013, "camp reform and increase" was officially tested in the whole country, and the tax reform policy and route were adjusted and revised to a certain extent. In May 1st 2016, the construction industry, the real estate industry, the financial industry and the living service industry were all included in the scope of VAT collection. At this point, the "camp reform and increase" has been fully completed. In the process from the pilot to the full implementation of the "camp reform and increase", the financial industry has always been the focus of controversy in the "camp reform and increase" work, which has been the focus of the industry after its formal landing. The focus is from "whether we should reform and increase" to "whether the tax burden is reasonable" and "whether to meet the expectations of reform". Therefore, this paper tries to base itself on the basic principle of value-added tax. This paper deeply analyzes and discusses the policy effect of the banking industry after "reform and increase" in order to correct the deviation from the expected policy in practice. Firstly, this paper is based on the theory of finance and taxation and law. The necessity of banking "reform and increase", tax fairness and efficiency are discussed. Secondly, the paper combs the literature on the impact of VAT on economic development, supply-side reform, local fiscal revenue and so on. Historical studies show that "business reform and increase" to a certain extent optimizes the industrial structure, while making the income distribution of residents more reasonable. Third, from the elimination of repeated taxation and the financial industry "business reform" after the cost of the start. On the basis of the financial data of 2015 annual report of ten joint-stock commercial banks, this paper makes a deep analysis of the current policy and operation effect of the banking "reform and increase". It is also found that due to the expansion of the scope of taxation and the narrow range of deductions of income tax, the cost of tax reform in the banking industry is larger, and the result of tax burden is not as expected. 4th, starting from the scope of levying turnover tax and the mode of collection. This paper makes a comparative analysis of the banking turnover tax system in various countries, and discusses the background and reasons for the formation of the system, in order to provide a reference for improving the banking circulation tax system in China. Finally, this paper optimizes the collection mode. The corresponding policy suggestions are put forward in the aspects of perfecting the chain of value-added tax deduction, adjusting the scope of income tax deduction and perfecting the legal norms of banking tax system.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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