發(fā)布時(shí)間：2018-04-01 16:35

  本文選題：銀行業(yè)　切入點(diǎn)：營業(yè)稅　出處：《華東政法大學(xué)》2013年碩士論文

【摘要】：銀行業(yè)作為現(xiàn)代金融體系的核心，對我國國民經(jīng)濟(jì)發(fā)展以及對外經(jīng)濟(jì)貿(mào)易交流發(fā)揮著重要的促進(jìn)和推動作用。我國政府應(yīng)當(dāng)致力于為銀行業(yè)的穩(wěn)健運(yùn)行創(chuàng)造良好的外部環(huán)境，尤其是稅收法律環(huán)境。但我國目前對銀行業(yè)課征的營業(yè)稅法律制度還存在著重復(fù)課稅較嚴(yán)重、計(jì)稅依據(jù)不合理以及稅率設(shè)計(jì)不公平等弊端，導(dǎo)致我國銀行業(yè)流轉(zhuǎn)稅稅負(fù)較之國內(nèi)其他行業(yè)以及國外同行業(yè)偏重、不利于我國銀行業(yè)發(fā)展的問題。增值稅法律制度具有能夠克服大量重復(fù)課稅因素、稅收中性以及稅源穩(wěn)定充足等優(yōu)越性，世界各國都已普遍對銀行業(yè)征收增值稅（或貨物和勞務(wù)稅1），因此我國解決上述問題的總體方向是對銀行業(yè)從營業(yè)稅改征增值稅，對我國銀行業(yè)增值稅法律制度的研究具有重要的理論意義和現(xiàn)實(shí)意義。 國內(nèi)關(guān)于我國銀行業(yè)流轉(zhuǎn)稅法律制度改革的研究，經(jīng)歷了從降低營業(yè)稅稅率和改革營業(yè)稅計(jì)稅依據(jù)等營業(yè)稅內(nèi)部改革方案到將我國增值稅覆蓋到包含銀行業(yè)等商品和服務(wù)的所有行業(yè)的政策建議。近年來，大多數(shù)學(xué)者都對銀行業(yè)“營”改“增”的必要性和可行性做出了充分論述，也對改征增值稅以后的相關(guān)制度設(shè)計(jì)提出了自己的意見和建議。國外許多專家學(xué)者對銀行等金融保險(xiǎn)機(jī)構(gòu)是否應(yīng)當(dāng)課征增值稅還持有爭議，分別指出對金融業(yè)開征增值稅的必要性以及存在技術(shù)和監(jiān)管方面的困難，并對如何界定金融業(yè)務(wù)免稅范圍和進(jìn)項(xiàng)稅額抵扣辦法進(jìn)行了深入的探討和比較。 本文立足于我國銀行業(yè)營業(yè)稅法律制度存在著較嚴(yán)重的重復(fù)課稅、計(jì)稅依據(jù)不合理以及稅率設(shè)計(jì)不公平等弊端，闡述了將銀行業(yè)納入增值稅征收范圍的必要性和可行性，客觀地分析了銀行業(yè)“營”改“增”進(jìn)程中可能面臨的稅制設(shè)計(jì)的困難和涉及中央地方財(cái)政體制的障礙，并比較和借鑒了歐盟、澳大利亞和新西蘭等國家銀行業(yè)增值稅法律制度在稅制設(shè)計(jì)方面的先進(jìn)經(jīng)驗(yàn)，，試圖結(jié)合我國具體國情構(gòu)建出具有現(xiàn)實(shí)意義的銀行業(yè)增值稅法律制度。 本文的創(chuàng)新之處在于：第一，從經(jīng)濟(jì)學(xué)角度和稅法角度對銀行業(yè)改征增值稅的必要性做出了理論分析，分別從博弈論、稅制優(yōu)化理論、稅收中性理論、稅收公平原則以及稅收效率原則多方面闡述銀行業(yè)“營”改“增”的重要意義。第二，從明確征收方法、明晰計(jì)稅依據(jù)、厘清稅率以及完善相關(guān)配套制度等四個(gè)方面對我國銀行業(yè)增值稅法律制度做出了初步構(gòu)建，以期為我國增值稅立法提供有益參考。第三，綜合運(yùn)用了文獻(xiàn)研究法、圖表說明法、實(shí)證考察法和比較分析法等多種研究方法，詳細(xì)考察了目前我國銀行業(yè)的營業(yè)稅的相關(guān)規(guī)定和存在問題，比較分析了相關(guān)國家基本免稅法、允許進(jìn)項(xiàng)稅額抵扣的免稅法以及零稅率法的優(yōu)勢和弊端，并結(jié)合我國具體國情做出了相關(guān)借鑒。
[Abstract]:As the core of the modern financial system, the banking industry plays an important role in promoting and promoting the development of our national economy and foreign economic and trade exchanges. Our government should devote itself to creating a good external environment for the steady operation of the banking industry. In particular, the legal environment of taxation. However, the current legal system of business tax imposed on the banking industry in our country still has some drawbacks, such as repeated taxation, unreasonable tax basis and unfair design of tax rates, and so on. As a result, the turnover tax burden of China's banking industry is more heavy than that of other domestic and foreign industries, which is not conducive to the development of China's banking industry. The VAT legal system has the ability to overcome a large number of double taxation factors. Due to the advantages of tax neutrality and stable and sufficient tax sources, all countries in the world have generally levied value-added tax (or goods and services tax) on the banking industry. Therefore, the overall direction of solving the above problems in China is to change the banking industry from business tax to value-added tax. It is of great theoretical and practical significance to study the legal system of value-added tax in China's banking industry. Domestic Research on the Reform of Banking turnover tax legal system in China, In recent years, it has experienced policy recommendations ranging from reducing the business tax rate and reforming the basis for the business tax calculation to the internal reform of the business tax to cover all industries including goods and services such as the banking industry. Most scholars have made a full exposition on the necessity and feasibility of "reform" and "increase" of banking industry. They also put forward their own opinions and suggestions on the design of the relevant system after the introduction of VAT. Many foreign experts and scholars still have disputes over whether banks and other financial and insurance institutions should levy VAT. This paper points out the necessity of levying VAT on the financial industry and the technical and supervisory difficulties, and makes a deep discussion and comparison on how to define the scope of financial business tax exemption and the method of deducting the income tax. Based on the shortcomings of the legal system of banking business tax in China, such as serious repeated taxation, unreasonable tax basis and unfair design of tax rate, this paper expounds the necessity and feasibility of bringing the banking industry into the scope of VAT collection. This paper objectively analyzes the difficulties in the design of tax system and the obstacles concerning the central and local fiscal system in the process of banking "reform" and "increase", and compares and draws lessons from the European Union. The advanced experience in the design of tax system of banking value-added tax law system in Australia and New Zealand tries to construct a practical value added tax legal system of banking industry according to the actual situation of our country. The innovations of this paper are as follows: first, from the angle of economics and tax law, this paper makes a theoretical analysis on the necessity of changing the value added tax in the banking industry, from the game theory, the tax system optimization theory, the tax neutral theory, respectively. The principle of tax fairness and the principle of tax efficiency expound the importance of "reform" and "increase" in banking industry. In order to provide a useful reference for the legislation of value-added tax in China, the author makes a preliminary construction of the legal system of value-added tax in China from four aspects: clarifying the tax rate and perfecting the relevant supporting system. Thirdly, the paper makes comprehensive use of the literature research method, the chart method, and the illustrative method. The empirical investigation method and comparative analysis method are used to investigate the relevant regulations and existing problems of China's banking business tax in detail, and to compare and analyze the basic tax exemption law of relevant countries. The advantages and disadvantages of the tax exemption law and zero tax rate method which allow the income tax credit to be deducted have been used for reference according to the specific conditions of our country.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.281;D922.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉佐,朱廣俊;中國金融稅制研究(上)[J];中央財(cái)經(jīng)大學(xué)學(xué)報(bào);2004年09期

相關(guān)碩士學(xué)位論文 前1條

1 伍建卿;增值稅法律制度研究[D];西南政法大學(xué);2004年

本文編號：1696356