發(fā)布時(shí)間：2018-01-14 21:37

  本文關(guān)鍵詞：“營改增”對我國金融業(yè)稅負(fù)的影響　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 增值稅 稅負(fù) 上市銀行 證券公司

【摘要】：2016年3月18日國務(wù)院決議,從2016年5月1日起,在全國范圍內(nèi)對金融業(yè)、房地產(chǎn)業(yè)、建筑業(yè)、生活服務(wù)業(yè)由原征收營業(yè)稅改為征收增值稅。至此,持續(xù)5年的營改增進(jìn)程正式迎來最后的收官戰(zhàn)。金融業(yè)由于業(yè)務(wù)的復(fù)雜性,是此次試點(diǎn)推廣的重頭戲。相比營業(yè)稅,增值稅從原理上可以避免重復(fù)征稅,具有稅收中性的優(yōu)點(diǎn)。本文旨在全面推行“營改增”的背景下,測算這一稅制改革對金融業(yè)實(shí)際稅負(fù)的影響具有重要意義。根據(jù)新的稅收政策變化,為金融業(yè)更好開展業(yè)務(wù)提供建議。本文運(yùn)用最新營改增政策,結(jié)合16家上市銀行、14家證券公司2015年年報(bào)數(shù)進(jìn)行模擬測算營改增后金融業(yè)稅負(fù)的變化。其中,銀行分為貸款類服務(wù)、直接收費(fèi)金融服務(wù)、投資業(yè)務(wù)三大類分別進(jìn)行了稅負(fù)測算,營改增后若只考慮單獨(dú)稅負(fù)有所上升;結(jié)合不動產(chǎn)、業(yè)務(wù)支出等進(jìn)項(xiàng)抵扣后,16家銀行整體稅負(fù)率下降,個(gè)體稅負(fù)變化的范圍在-0.83%到0.08%。“營改增”對各券商稅負(fù)總體影響不大,總體稅負(fù)有升有降,幅度在-0.22%-0.38%,“減免項(xiàng)目占比較高、可抵進(jìn)項(xiàng)數(shù)額較大”是券商受益“營改增”的主要原因。最后提出業(yè)務(wù)拆分、業(yè)務(wù)外包、債轉(zhuǎn)股等政策建議,促使我國金融業(yè)更好的發(fā)展。
[Abstract]:In March 18th 2016, the State Council resolution, from May 1st 2016, in the national financial industry, real estate, construction. The life service industry changed from the original business tax to the value added tax. So far, the 5-year process of business reform formally ushered in the final official battle. The financial industry due to the complexity of the business. Compared with business tax, VAT can avoid repeated taxation in principle and has the advantage of tax neutrality. This paper aims to carry out "business reform and increase" in an all-round way. It is of great significance to measure the impact of the tax system reform on the actual tax burden of the financial industry. According to the new tax policy changes, the paper provides advice for the financial industry to better carry out business. This paper uses the latest reform and increase policy. Combined with 16 listed banks 14 securities companies in 2015 to simulate the number of annual reports after the change of the financial industry tax changes. Among them banks are divided into loan services directly charged financial services. The three major categories of investment business have been measured and calculated respectively, and the tax burden has been increased if only a separate tax burden has been considered after the increase of the business operation. Combined with real estate, business expenses and other input credit after the overall tax burden of 16 banks fell. The change range of individual tax burden is from -0.83% to 0.08%. The "business reform and increase" has little effect on the overall tax burden of the securities companies, and the overall tax burden has increased or decreased, with a range of -0.22% -0.38%. It is the main reason for the securities companies to benefit from the large amount of deductible items. Finally, some policy suggestions such as business separation, business outsourcing and debt-to-equity conversion are put forward. To promote the better development of our financial industry.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F830.42

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