發(fā)布時(shí)間：2018-04-23 15:36

  本文選題：“營改增” + 銀行業(yè)　； 參考：《遼寧工程技術(shù)大學(xué)》2017年碩士論文

【摘要】：從2016年5月1日開始,我國全面實(shí)行“營改增”。銀行業(yè)在全面實(shí)行“營改增”的政策下也受到了相應(yīng)的影響,而這種影響會(huì)在銀行業(yè)的財(cái)務(wù)績效上得以集中體現(xiàn)。分析和探討銀行業(yè)推行“營改增”對(duì)其財(cái)務(wù)績效的影響,直接關(guān)系到銀行業(yè)的經(jīng)營決策和發(fā)展戰(zhàn)略,對(duì)促進(jìn)銀行業(yè)的發(fā)展具有重要意義。本文以銀行業(yè)為研究對(duì)象,以實(shí)行“營改增”對(duì)其財(cái)務(wù)績效的影響為研究目的,采用理論研究和實(shí)證研究相結(jié)合的方法,分別從稅負(fù)變動(dòng)、固定資產(chǎn)抵扣效應(yīng)和經(jīng)營成本抵扣效應(yīng)三方面對(duì)銀行業(yè)財(cái)務(wù)績效的影響進(jìn)行理論分析并提出研究假設(shè)。結(jié)合銀行業(yè)的財(cái)務(wù)特點(diǎn)選取盈利能力、流動(dòng)性和成長能力作為評(píng)價(jià)銀行業(yè)財(cái)務(wù)績效的指標(biāo),選取上市商業(yè)銀行從2016年第二季度到2017年第一季度的財(cái)務(wù)數(shù)據(jù)進(jìn)行實(shí)證分析。研究結(jié)果表明,銀行業(yè)實(shí)行“營改增”后帶來的稅負(fù)變動(dòng)與銀行業(yè)的財(cái)務(wù)績效存在相關(guān)性,且為負(fù)相關(guān)關(guān)系,說明銀行業(yè)實(shí)行“營改增”后如果稅負(fù)下降,則會(huì)對(duì)銀行業(yè)的財(cái)務(wù)績效產(chǎn)生促進(jìn)作用;銀行業(yè)實(shí)行“營改增”后帶來的經(jīng)營成本抵扣效應(yīng)與銀行業(yè)的財(cái)務(wù)績效存在正相關(guān)關(guān)系,即銀行用于經(jīng)營服務(wù)的外購的產(chǎn)品和服務(wù)占總成本的比例越大,越能促進(jìn)銀行業(yè)財(cái)務(wù)績效的提高;而銀行業(yè)實(shí)行“營改增”后帶來的固定資產(chǎn)抵扣效應(yīng)沒有對(duì)銀行業(yè)的財(cái)務(wù)績效產(chǎn)生影響。針對(duì)實(shí)行“營改增”后對(duì)銀行業(yè)財(cái)務(wù)績效影響提出相應(yīng)的對(duì)策建議,一是進(jìn)行合理的納稅籌劃,降低銀行業(yè)稅負(fù);二是規(guī)范銀行內(nèi)部管理,提升財(cái)務(wù)精細(xì)化管理水平;三是調(diào)整銀行發(fā)展戰(zhàn)略,加快經(jīng)營戰(zhàn)略轉(zhuǎn)型。
[Abstract]:Starting from May 1, 2016, our country has fully implemented "camp reform and increase". The banking industry is also affected by the policy of "reform and increase", which will be reflected in the financial performance of the banking industry. It is of great significance to analyze and discuss the influence of the implementation of "business reform and increase" on the financial performance of the banking industry, which is directly related to the management decision and development strategy of the banking industry, and it is of great significance to promote the development of the banking industry. This paper takes the banking industry as the research object, takes the effect of "business reform and increase" on its financial performance as the research purpose, adopts the method of combining the theory research and the empirical research, separately changes from the tax burden, This paper makes a theoretical analysis of the effect of fixed assets deduction effect and operating cost deduction effect on the financial performance of the banking industry and puts forward the research hypotheses. Combined with the financial characteristics of the banking industry, the profitability, liquidity and growth ability are selected as indicators to evaluate the financial performance of the banking industry, and the financial data of listed commercial banks from the second quarter of 2016 to the first quarter of 2017 are selected for empirical analysis. The results show that there is a negative correlation between the changes of tax burden and the financial performance of the banking industry, which indicates that the tax burden of the banking industry decreases after the implementation of the "business reform and increase". It will promote the financial performance of the banking industry, and there is a positive correlation between the operating cost offsetting effect and the financial performance of the banking industry. That is, the larger the proportion of the products and services purchased by banks to the total cost, the better the financial performance of the banking industry. However, the fixed assets offsetting effect brought by the banking reform has no effect on the financial performance of the banking industry. This paper puts forward corresponding countermeasures and suggestions on the impact of "management reform and increase" on the financial performance of the banking industry. One is to carry out reasonable tax planning to reduce the tax burden on the banking sector, and the other is to standardize the internal management of the bank and improve the level of finer financial management. Third, adjust the development strategy of banks and accelerate the transformation of business strategy.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F830.42;F832.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉立華;;營改增對(duì)企業(yè)財(cái)務(wù)績效影響探討[J];財(cái)經(jīng)界(學(xué)術(shù)版);2016年23期

2 梁敏霞;;“營改增”對(duì)銀行業(yè)稅負(fù)的影響及應(yīng)對(duì)[J];財(cái)會(huì)月刊;2016年28期

3 孫旭;朱晨源;陳晨;;“營改增”對(duì)銀行業(yè)納稅系統(tǒng)的影響[J];合作經(jīng)濟(jì)與科技;2016年19期

4 丁一;;營改增對(duì)縣域銀行業(yè)稅負(fù)影響的測(cè)算和建議——以A市為例[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2016年09期

5 陳東旭;;營改增對(duì)銀行業(yè)的財(cái)務(wù)影響分析[J];財(cái)經(jīng)界(學(xué)術(shù)版);2016年14期

6 李瑞波;;“營改增”對(duì)銀行業(yè)的影響及應(yīng)對(duì)研究[J];金融會(huì)計(jì);2016年07期

7 劉建民;蔣雨荷;;“營改增”對(duì)交通運(yùn)輸行業(yè)財(cái)務(wù)績效影響的實(shí)證研究[J];會(huì)計(jì)之友;2016年14期

8 鄧麗娟;龔玉蘭;;營改增對(duì)銀行業(yè)流轉(zhuǎn)稅負(fù)的影響分析[J];財(cái)會(huì)學(xué)習(xí);2016年12期

9 邢維虎;杜蓓;;淺析“營改增”對(duì)銀行業(yè)經(jīng)營管理的影響[J];天津經(jīng)濟(jì);2016年05期

10 張惠;;“營改增”對(duì)天津市銀行業(yè)及財(cái)政收入的影響分析[J];天津經(jīng)濟(jì);2016年02期

相關(guān)碩士學(xué)位論文 前6條

1 薛君;“營改增”對(duì)中小融資租賃企業(yè)財(cái)務(wù)的影響[D];山東財(cái)經(jīng)大學(xué);2016年

2 江銘韜;銀行業(yè)營改增方案設(shè)計(jì)及影響研究[D];福建農(nóng)林大學(xué);2015年

3 劉沖;營業(yè)稅改增值稅對(duì)上市公司財(cái)務(wù)績效的影響[D];西安電子科技大學(xué);2014年

4 楊敏;營改增對(duì)中國上市公司財(cái)務(wù)績效影響的實(shí)證研究[D];華南理工大學(xué);2014年

5 沈麗君;商業(yè)銀行業(yè)“營改增”制度設(shè)計(jì)、財(cái)務(wù)影響及對(duì)策研究[D];西南財(cái)經(jīng)大學(xué);2014年

6 劉麗平;長沙市W商業(yè)銀行應(yīng)對(duì)“營改增”的分析研究[D];湖南大學(xué);2014年

，

本文編號(hào)：1792581