發(fā)布時間：2018-02-08 11:20

  本文關(guān)鍵詞： 營改增 銀行業(yè) 稅收負(fù)擔(dān)　出處：《上海海關(guān)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國經(jīng)濟快速發(fā)展,我國的稅收政策越來越不適應(yīng)經(jīng)濟的發(fā)展,尤其是營業(yè)稅的征收,雖然在特定的歷史階段對我國的財政收入做出巨大的貢獻(xiàn),但已不適應(yīng)現(xiàn)階段的經(jīng)濟形勢。在經(jīng)濟新常態(tài)下,嚴(yán)重的重復(fù)征稅限制相關(guān)行業(yè)的發(fā)展,改革勢在必行。2012年1月1日,“營改增”政策在上海試點實施,首批被納入改革試點的是交通運輸業(yè)和部分現(xiàn)代服務(wù)業(yè),改革正式拉開序幕,它是“十二五”期間我國重要的財稅改革政策,對于優(yōu)化稅制結(jié)構(gòu),貫通增值稅全行業(yè)抵扣鏈條具有重要的意義,并通過稅收的外部效應(yīng)督促相關(guān)行業(yè)產(chǎn)業(yè)升級和產(chǎn)品細(xì)化。從2016年5月1日起,金融業(yè)、房地產(chǎn)業(yè)、建筑業(yè)和生活服務(wù)業(yè)這最后四個行業(yè)也納入了“營改增”改革范圍。本文主要研究的對象為金融業(yè)中的銀行業(yè),銀行是金融業(yè)的重要組成部分,具有復(fù)雜的業(yè)務(wù)組成和高度系統(tǒng)化的特點,成為這次改革的難點。論文在閱讀了大量文獻(xiàn)的基礎(chǔ)上,對現(xiàn)階段改革取得的成果以及問題進行細(xì)致的分析,并對后續(xù)改革措施提出自己的建議。第一章為前言部分,主要包括論文的選題背景和意義、文獻(xiàn)綜述、研究思路和創(chuàng)新不足四個部分。第二章是“營改增”和銀行業(yè)“營改增”的介紹。第三章從理論上闡明銀行業(yè)“營改增”的必要性。之后的第四章和第五章是論文的主體部分,第四章主要分為兩個部分,第一部分解讀“營改增”政策中關(guān)于銀行業(yè)的相關(guān)規(guī)定,并引入5家國有股份制銀行的數(shù)據(jù)對重點科目進行了對比分析;第二部分,實地考察了一家銀行,從政策頒布后對銀行的影響入手分析,包括對銀行相關(guān)科目的數(shù)量影響和銀行相關(guān)業(yè)務(wù)流程和日常管理的影響。在實證和數(shù)據(jù)分析之后,第五章介紹了國外金融業(yè)目前征收增值稅的先進經(jīng)驗,對主流的征收模式進行了介紹,包括計稅方法、征稅范圍、中央與地方分配制度和進項稅額抵扣等方面的內(nèi)容。最后,對我國銀行業(yè)“營改增”的下一步工作提出自己的建議,包括下階段的政策理論建議和銀行的應(yīng)對策略�？傊�,我國的“營改增”政策是現(xiàn)階段我國最重要的稅制改革,對于經(jīng)濟發(fā)展具有重要的作用,現(xiàn)階段,也許銀行業(yè)的稅收負(fù)擔(dān)并沒有得到有效的降低,甚至?xí)�出現(xiàn)稅負(fù)增加的情況,但是改革可以促進全行業(yè)抵扣鏈條的打通,銀行業(yè)一定要抓住這個機遇,直面挑戰(zhàn),各方齊發(fā)力,保證政策順利過渡。
[Abstract]:With the rapid economic development of our country, the tax policy of our country is more and more unsuitable for the development of economy, especially the collection of business tax, although it has made a great contribution to the financial revenue of our country at a specific historical stage. However, it has not adapted to the current economic situation. Under the new normal state of the economy, severe repeated taxation restricts the development of related industries, and reform is imperative. In January 1st 2012, the "business reform and increase" policy was implemented on a pilot basis in Shanghai. The first batch of people to be included in the pilot reform is the transportation industry and some modern service industries. The reform officially kicked off. It is an important fiscal and taxation reform policy in China during the 12th Five-Year Plan period, which is aimed at optimizing the structure of the tax system. It is of great significance to pass through the VAT chain, and urge related industries to upgrade and refine their products through the external effects of taxation. Since May 1st 2016, the financial and real estate industries, The last four industries, construction industry and life service industry, are also included in the reform scope of "reform, reform and increase". This paper mainly studies the banking industry in the financial industry, which is an important part of the financial industry. With its complex business composition and highly systematized characteristics, the paper has become a difficult point in this reform. On the basis of reading a large number of documents, the paper makes a detailed analysis of the achievements and problems of the current reform. The first chapter is the preface, which mainly includes the background and significance of the thesis, literature review, The second chapter is the introduction of "business reform and increase" and banking industry "business reform and increase". The third chapter explains the necessity of banking industry "management reform and increase" theoretically. The following chapters 4th and 5th are the main part of the thesis. Chapter 4th is mainly divided into two parts. The first part is to interpret the relevant provisions of the "Business Reform and increase" policy, and to introduce the data of 5 state-owned joint-stock banks to compare and analyze the key subjects. A field study of a bank was conducted to analyze the impact on banks after the promulgation of the policy, including the impact on the number of bank related subjects and the impact of bank related business processes and day-to-day management. Chapter 5th introduces the advanced experience of foreign financial industry in levying VAT at present, and introduces the mainstream mode of levying VAT, including the methods of taxation, the scope of taxation, the distribution system between central and local governments, and the deduction of income tax. Finally, This paper puts forward some suggestions for the next step of the work of the banking industry of our country, including the policy theory suggestion of the next stage and the coping strategy of the bank. In a word, the "management reform and increase" policy of our country is the most important tax system reform in our country at the present stage. At this stage, the tax burden of the banking industry may not have been effectively reduced, or even the tax burden will increase. However, the reform can promote the opening of the industry-wide credit chain. The banking industry must seize this opportunity, face up to the challenges and work together to ensure a smooth policy transition.
【學(xué)位授予單位】：上海海關(guān)學(xué)院
【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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