本文關(guān)鍵詞： 營(yíng)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(guó)經(jīng)濟(jì)快速發(fā)展,我國(guó)的稅收政策越來(lái)越不適應(yīng)經(jīng)濟(jì)的發(fā)展,尤其是營(yíng)業(yè)稅的征收,雖然在特定的歷史階段對(duì)我國(guó)的財(cái)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(jì)形勢(shì)。在經(jīng)濟(jì)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(shì)在必行。2012年1月1日,“營(yíng)改增”政策在上海試點(diǎn)實(shí)施,首批被納入改革試點(diǎn)的是交通運(yùn)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(guó)重要的財(cái)稅改革政策,對(duì)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(guò)稅收的外部效應(yīng)督促相關(guān)行業(yè)產(chǎn)業(yè)升級(jí)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(gè)行業(yè)也納入了“營(yíng)改增”改革范圍。本文主要研究的對(duì)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(diǎn),成為這次改革的難點(diǎn)。論文在閱讀了大量文獻(xiàn)的基礎(chǔ)上,對(duì)現(xiàn)階段改革取得的成果以及問(wèn)題進(jìn)行細(xì)致的分析,并對(duì)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(gè)部分。第二章是“營(yíng)改增”和銀行業(yè)“營(yíng)改增”的介紹。第三章從理論上闡明銀行業(yè)“營(yíng)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(gè)部分,第一部分解讀“營(yíng)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(guó)有股份制銀行的數(shù)據(jù)對(duì)重點(diǎn)科目進(jìn)行了對(duì)比分析;第二部分,實(shí)地考察了一家銀行,從政策頒布后對(duì)銀行的影響入手分析,包括對(duì)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(shí)證和數(shù)據(jù)分析之后,第五章介紹了國(guó)外金融業(yè)目前征收增值稅的先進(jìn)經(jīng)驗(yàn),對(duì)主流的征收模式進(jìn)行了介紹,包括計(jì)稅方法、征稅范圍、中央與地方分配制度和進(jìn)項(xiàng)稅額抵扣等方面的內(nèi)容。最后,對(duì)我國(guó)銀行業(yè)“營(yíng)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(duì)策略�？傊�,我國(guó)的“營(yíng)改增”政策是現(xiàn)階段我國(guó)最重要的稅制改革,對(duì)于經(jīng)濟(jì)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)霈F(xiàn)稅負(fù)增加的情況,但是改革可以促進(jìn)全行業(yè)抵扣鏈條的打通,銀行業(yè)一定要抓住這個(gè)機(jī)遇,直面挑戰(zhàn),各方齊發(fā)力,保證政策順利過(guò)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F830.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫愛發(fā);現(xiàn)行增值稅政策存在的問(wèn)題及完善對(duì)策[J];山東稅務(wù)縱橫;2001年10期

2 ;關(guān)于豆粕等粕類產(chǎn)品征免增值稅政策的通知[J];浙江財(cái)稅與會(huì)計(jì);2001年11期

3 沈恒梅;哪些農(nóng)資可免征增值稅[J];農(nóng)村實(shí)用技術(shù);2002年04期

4 沈耀梅,仇恒梅;哪些農(nóng)資可免征增值稅[J];農(nóng)技服務(wù);2002年03期

5 沈耀梅;仇恒梅;;哪些農(nóng)資可免征增值稅[J];農(nóng)家科技;2002年02期

6 沈耀梅;仇恒梅;;哪些農(nóng)資可免征增值稅[J];合作經(jīng)濟(jì)與科技;2002年01期

7 王星;鄂市納稅人5年享受增值稅政策優(yōu)惠3億元[J];草原稅務(wù);2003年08期

8 ;印刷少數(shù)民族文字出版物增值稅政策的規(guī)定[J];財(cái)會(huì)月刊;2005年25期

9 ;哪些農(nóng)資可免征增值稅[J];中國(guó)農(nóng)業(yè)信息;2005年02期

10 趙嵐;蘇揚(yáng);;增值稅轉(zhuǎn)型改革走向何方——為增值稅轉(zhuǎn)型改革走向把脈[J];吉林財(cái)稅高等�？茖W(xué)校學(xué)報(bào);2006年04期

相關(guān)會(huì)議論文 前4條

1 黃愛華;;淺談我國(guó)增值稅轉(zhuǎn)型改革對(duì)煤炭企業(yè)的影響[A];煤炭經(jīng)濟(jì)管理新論（第10輯）——第十一屆中國(guó)煤炭經(jīng)濟(jì)管理論壇暨2010年中國(guó)煤炭學(xué)會(huì)經(jīng)濟(jì)管理專業(yè)委員會(huì)年會(huì)論文集[C];2010年

2 蔣淑文;趙玉春;苗曉芳;;增值稅與一般會(huì)計(jì)原則的矛盾及解決對(duì)策[A];山東水利學(xué)會(huì)第九屆優(yōu)秀學(xué)術(shù)論文集[C];2004年

3 王國(guó)民;;強(qiáng)化對(duì)增值稅一般納稅人稅收管理的思考[A];海南省稅務(wù)學(xué)會(huì)四屆二次理事會(huì)暨全省第十一次稅收理論研討會(huì)專輯[C];2002年

4 席秀梅;吳黃成;;航運(yùn)直面“營(yíng)改增”[A];浙江港航（2013年第3期總第59期）[C];2013年

相關(guān)重要報(bào)紙文章 前10條

1 本報(bào)記者 劉文元;黃金增值稅醞釀重征 央行發(fā)改委反對(duì)[N];上海證券報(bào);2008年

2 記者 張萌 通訊員 潘春祥;開發(fā)區(qū)前10個(gè)月免征農(nóng)產(chǎn)品增值稅2600多萬(wàn)元[N];嘉興日?qǐng)?bào);2012年

3 程輝;直銷增值稅政策仍需進(jìn)一步完善[N];中國(guó)會(huì)計(jì)報(bào);2013年

4 本報(bào)記者 張濤　張艷瀟;增值稅：卷土重來(lái)會(huì)有時(shí)[N];中華合作時(shí)報(bào);2014年

5 陸楊;入世與增值稅轉(zhuǎn)型對(duì)國(guó)內(nèi)貿(mào)易和進(jìn)出口的影響[N];中國(guó)稅務(wù)報(bào);2000年

6 廣聞;歐盟增值稅政策有漏洞[N];中國(guó)稅務(wù)報(bào);2003年

7 田福雁;歐盟增值稅協(xié)調(diào)受阻[N];中國(guó)稅務(wù)報(bào);2003年

8 浙江省龍游縣國(guó)稅局 李非;銷售獸藥能否免增值稅[N];中國(guó)稅務(wù)報(bào);2006年

9 鄭猛　史曉龍;楊崇春：期待增值稅轉(zhuǎn)型早日走出東北[N];中國(guó)稅務(wù)報(bào);2007年

10 陳萬(wàn)強(qiáng);增值稅轉(zhuǎn)型改革提速[N];安徽日?qǐng)?bào);2008年

相關(guān)碩士學(xué)位論文 前10條

1 余彩n，

本文編號(hào)：1495325