發(fā)布時間：2018-02-15 22:22

  本文關(guān)鍵詞： 增值稅擴(kuò)圍 營業(yè)稅 銀行業(yè) 金融業(yè)　出處：《東北財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：為適應(yīng)經(jīng)濟(jì)的發(fā)展,2012年我國在交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)實行營業(yè)稅改增值稅的地區(qū)試點(diǎn),并打算逐步推向全國范圍。然而在此次改革中,金融業(yè)并未納入試點(diǎn)范圍。銀行業(yè)是金融業(yè)的重要分支,是國民經(jīng)濟(jì)的重要組成部分,是推動國民經(jīng)濟(jì)發(fā)展的重要力量,銀行業(yè)的稅收制度是影響銀行業(yè)經(jīng)營業(yè)績的重要因素。我國的銀行業(yè)稅收制度設(shè)計不合理,稅負(fù)較重,嚴(yán)重影響了銀行業(yè)的經(jīng)營績效和競爭能力,不利于推動銀行業(yè)的發(fā)展。因此我國迫切需要改革銀行業(yè)稅收制度。將銀行業(yè)納入增值稅范圍,可以基本上解決重復(fù)征稅問題,降低銀行業(yè)的稅收負(fù)擔(dān),提升銀行業(yè)的國際競爭力。在銀行業(yè)實施營業(yè)稅改增值稅已是我國增值稅改革的必然趨勢的情況下,分析營業(yè)稅改增值稅對我國銀行業(yè)的影響有利于完善我國增值稅體系,設(shè)計合理的銀行業(yè)增值稅征收制度,促進(jìn)銀行業(yè)的健康發(fā)展。多數(shù)建立增值稅的國家均對銀行業(yè)的大部分業(yè)務(wù)采取免稅政策。而在我國,銀行業(yè)繳納的稅款是國家財政收入的重要來源,對銀行業(yè)免稅會大大減少國家的財政收入,超出了國家財政的承受范圍。因此,我國要探索符合我國國情的銀行業(yè)增值稅體系。 本文將通過理論分析和樣本數(shù)據(jù)測算,從經(jīng)營績效、稅收負(fù)擔(dān)兩個方面分析營業(yè)稅改增值稅對銀行業(yè)的影響,進(jìn)而為銀行業(yè)增值稅制度的設(shè)計提供思路。圍繞這一目的,本文將從五個方面來展開。第一部分主要介紹本文的研究背景和意義,文獻(xiàn)綜述以及研究思路,創(chuàng)新點(diǎn)和不足點(diǎn)。第二部分介紹我國營業(yè)稅改增值稅的必要性。首先介紹我國目前的銀行業(yè)稅收政策,然后分析現(xiàn)行銀行業(yè)稅收政策存在的問題,包括重復(fù)征稅、稅負(fù)不公、稅負(fù)過重和金融創(chuàng)新產(chǎn)品稅收制度滯后四個問題。第三部分主要介紹部分國家的銀行業(yè)稅收制度及對我國的啟示。第四部分分析營業(yè)稅改增值稅對我國銀行業(yè)影響,分別從現(xiàn)金流量、銀行利潤、銀行稅負(fù)三個方面對營業(yè)稅改增值稅對銀行業(yè)經(jīng)營績效的影響進(jìn)行分析。其中將從銀行每股收益和凈資產(chǎn)收益率兩個方面來分析營業(yè)稅改增值稅對銀行業(yè)利潤的影響,從貨物與勞務(wù)稅及其附加稅和所得稅兩個方面研究營業(yè)稅改增值稅對銀行業(yè)稅負(fù)的影響。第五部分為銀行業(yè)營業(yè)稅改增值稅提出建議,包括政策建議和征收管理建議。政策建議包括針對金融業(yè)的特征制定增值稅稅收制度、合理安排營業(yè)稅向增值稅轉(zhuǎn)型的步驟、改革中央與地方的財稅分配體制,征收管理建議包括完善發(fā)票的管理制度和提高相關(guān)涉稅人員的征收管理水平五個方面。通過以上五個方面對營業(yè)稅改增值稅對銀行業(yè)的影響分析可知,若我國對銀行業(yè)采用免稅法征收增值稅,會降低銀行業(yè)的稅負(fù),提高銀行業(yè)的經(jīng)營績效。 本文將采用理論與測算分析相結(jié)合的方式,對營業(yè)稅改增值稅對銀行業(yè)的影響進(jìn)行探討,并提出了相應(yīng)的對策,使該項研究更加系統(tǒng)。此外,本文將采用2010～2012五大國有銀行和其他8家上市的商業(yè)銀行的相關(guān)數(shù)據(jù),并且從銀行現(xiàn)金流量、利潤、稅負(fù)三個方面測算出具體數(shù)值來分析營業(yè)稅轉(zhuǎn)增值稅對銀行業(yè)的影響。尤其是本文分析了在采用國際通用的免稅法下征收增值稅時的稅負(fù)與征收營業(yè)稅時的差異,提出了短期內(nèi)采用免稅法,長期內(nèi)采用可以抵扣的免稅法的建議。本文的不足之處是在測算時簡化了公式,并且忽略了一些其他影響因素,因此會對測算結(jié)果產(chǎn)生一定的影響,導(dǎo)致分析結(jié)果的不準(zhǔn)確。此外,由于筆者的理論與實踐經(jīng)驗不足,會對研究問題的高度和深度產(chǎn)生一定的局限性。
[Abstract]:In order to adapt to the development of the economy, in 2012 China's implementation of value added tax in the transportation industry and part of modern service industry in the pilot areas, and plans to gradually push the country. However, in this reform, the financial industry is not included in the scope of the pilot. The banking industry is an important branch of the financial industry, is an important part of the national economy that is an important force to promote the development of the national economy, the banking system of taxation is an important factor affecting the banking performance. Banking taxation system design in our country is not reasonable, the tax burden is heavy, serious impact on the banking business performance and competitive ability, is not conducive to promote the development of the banking sector in China. Urgent need for the reform of the tax system of banking. The banking sector into the scope of VAT, can basically solve the problem of double taxation, reduce the tax burden of the banking industry, the international competitiveness of the banking industry. In the silver upgrade The implementation of industry value added tax is an inevitable trend of China's value-added tax reform under the condition of impact analysis of value added tax on China's banking industry is conducive to the improvement of China's value-added tax system, design reasonable bank value-added tax system to promote the healthy development of the banking industry. Most countries establish VAT all of the banking business. Most take tax policy in our country, the banking industry's tax is an important source of state revenue, tax on the banking industry will greatly reduce the national financial income, beyond the national fiscal tolerance range. Therefore, to explore the value-added tax system according to the situation of our country banking i country.
This paper through theoretical analysis and sample data, from the performance, the tax burden of two aspects of the influence of value added tax on the banking industry, so as to provide a reference for the design of value-added tax system of the banking industry. For this purpose, this paper will be divided into five parts. The first part mainly introduces the research background and significance, literature review and research ideas, innovations and shortcomings. The second part introduces the necessity of value added tax. First introduces the tax policy in our country at present the banking industry, and then analyzes the existing problems of current tax policy on the banking industry, including double taxation, unfair tax burden, tax burden and financial innovation products the tax system lags behind the four problems. The third part mainly introduces the banking tax system in some countries and the enlightenment to our country. The fourth part is the analysis of value added tax on banks in China Industry influence, respectively from the cash flow, bank profits, analyzed the impact of three aspects of bank tax on value added tax on banking business performance. Among them will be from the bank earnings per share and net assets yield two aspects to analyze the influence of value added tax on bank profits, from the impact of goods and services tax and additional tax and income tax in two aspects of value added tax on the tax burden of the banking industry. The fifth part puts forward the suggestions for the banking business tax reform VAT, including policy recommendations and suggestions. The collection and management of policy recommendations according to the characteristics of the financial industry to develop value-added tax system, reasonable arrangements for the transition to the business tax VAT the system of tax distribution reform step, the central and local governments, including the improvement of the proposed levy management invoice management system and five aspects to improve the management level of the tax levy. Through the above five aspects, the analysis of the impact of business tax to VAT on the banking industry shows that if our country adopts the value-added tax to the banking industry, it will reduce the tax burden of the banking sector and improve the banking performance.
This paper will use the analysis theory and calculation method of combining to explore the influence of value added tax on the banking industry, and puts forward the corresponding countermeasures, make the study more system. In addition, this paper will use the relevant data of 2010~2012 five major state-owned banks and other 8 listed commercial banks, and profits from the bank, cash flow, tax three aspects to calculate the specific values to analyze the impact of business tax to value added tax on the banking industry. Especially, this paper analyzes the difference between the tax and business tax in the international tax law under the VAT when the proposed tax law in the short term, the use of tax exempt the method can be deducted in the long term. The inadequacies of this paper is on the calculation of simplified formula, and ignore the effects of some other factors, so the results will have a certain impact on the estimates, cause analysis The results are inaccurate. In addition, due to the lack of theoretical and practical experience, the author has some limitations on the height and depth of the research problems.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F832.33

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本文編號：1514013