發(fā)布時(shí)間：2018-05-19 18:12

  本文選題：銀行業(yè) + 稅收負(fù)擔(dān)　； 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：銀行業(yè)是我國(guó)金融市場(chǎng)的重要組成部分,為提高我國(guó)資金的配置效率、促進(jìn)國(guó)民經(jīng)濟(jì)健康發(fā)展起了重要作用。雖然近年來(lái)我國(guó)銀行業(yè)的經(jīng)營(yíng)效益逐步得到改善,銀行業(yè)也被冠以“暴利”行業(yè)之稱(chēng),但是我國(guó)銀行業(yè)的迅速發(fā)展更多的是由于國(guó)家對(duì)銀行的政策性保護(hù)所造成的,如果利率完全市場(chǎng)化,銀行的經(jīng)營(yíng)效益將會(huì)面臨嚴(yán)峻的挑戰(zhàn),而且,現(xiàn)行不合理的流轉(zhuǎn)稅負(fù)更是銀行業(yè)進(jìn)一步發(fā)展的障礙�；谕晟圃鲋刀惖挚坻湕l、發(fā)展現(xiàn)代服務(wù)業(yè)和建設(shè)上海國(guó)際金融中心的目的,有必要對(duì)銀行業(yè)以營(yíng)業(yè)稅為主體的流轉(zhuǎn)稅制進(jìn)行改革。去年,財(cái)政部、國(guó)家稅務(wù)總局頒布的《營(yíng)業(yè)稅改征增值稅試點(diǎn)方案》(以下簡(jiǎn)稱(chēng)《試點(diǎn)方案》)已經(jīng)把金融業(yè)納入改革范圍,規(guī)定“金融保險(xiǎn)業(yè)和生活性服務(wù)業(yè),原則上適用增值稅簡(jiǎn)易計(jì)稅方法”,但是對(duì)于金融保險(xiǎn)業(yè)營(yíng)業(yè)稅改征增值稅如何進(jìn)行,卻沒(méi)有具體的方案。 本文正是在這樣的背景下,試圖通過(guò)理論與實(shí)證分析為我國(guó)完善金融業(yè)的流轉(zhuǎn)稅制提供一些思路,使銀行業(yè)在更加合理的稅制范圍內(nèi)發(fā)展,提高我國(guó)金融業(yè)的競(jìng)爭(zhēng)力。 全文共分六個(gè)部分,各部分的主要內(nèi)容和觀點(diǎn)是 第一章,引言。主要闡明選題的背景和意義,梳理銀行業(yè)征收增值稅的研究成果。通過(guò)對(duì)國(guó)內(nèi)外文獻(xiàn)進(jìn)行回顧,得出以下結(jié)論：第一,銀行業(yè)征收增值稅有其合理性,而我國(guó)現(xiàn)行營(yíng)業(yè)稅制存在缺陷,已經(jīng)不適合銀行業(yè)的發(fā)展,有必要對(duì)其進(jìn)行改革；第二,對(duì)銀行業(yè)流轉(zhuǎn)稅制改革應(yīng)考慮到金融服務(wù)的特殊性,比如征稅項(xiàng)目如何確定,稅率如何確定,稅收如何征管,具體的改革方式如何進(jìn)行等；第三,綜合來(lái)看,現(xiàn)行對(duì)我國(guó)銀行業(yè)流轉(zhuǎn)稅制改革的研究還是停留在定性研究上,缺乏一定的定量分析。一些問(wèn)題也必須通過(guò)定量分析來(lái)進(jìn)行驗(yàn)證,比如我國(guó)銀行業(yè)現(xiàn)行營(yíng)業(yè)稅負(fù)到底有多重,現(xiàn)行營(yíng)業(yè)稅負(fù)對(duì)銀行業(yè)經(jīng)營(yíng)績(jī)效的影響如何,改革后能在多大程度上減輕銀行業(yè)流轉(zhuǎn)稅負(fù)。只有這些問(wèn)題明確了,才能制定出合理的改革方案。 第二章,銀行業(yè)增值稅的相關(guān)理論研究。從理論的角度闡明我國(guó)征收銀行業(yè)增值稅的必要性,主要包括跨期消費(fèi)模型、稅收中性原則、發(fā)展現(xiàn)代服務(wù)業(yè),增強(qiáng)我國(guó)銀行業(yè)競(jìng)爭(zhēng)力的需要等。 第三章,我國(guó)銀行業(yè)流轉(zhuǎn)稅基本情況。主要分三個(gè)部分來(lái)介紹：首先,按時(shí)間順序分三個(gè)階段介紹了改革開(kāi)放后我國(guó)銀行業(yè)流轉(zhuǎn)稅的產(chǎn)生和發(fā)展歷史；其次,根據(jù)《中華人民共和國(guó)營(yíng)業(yè)稅條例》的規(guī)定,詳細(xì)介紹了我國(guó)現(xiàn)行營(yíng)業(yè)稅課稅范圍、課稅依據(jù)和免稅依據(jù)等；最后,論述了我國(guó)銀行業(yè)實(shí)施流轉(zhuǎn)稅改革的必要性和緊迫性。一方面,要清楚的認(rèn)識(shí)到我國(guó)現(xiàn)行營(yíng)業(yè)稅存在的問(wèn)題和缺陷。主要包括營(yíng)業(yè)稅負(fù)過(guò)重、造成增值稅抵扣鏈條的中斷和金融服務(wù)出口不能抵扣進(jìn)項(xiàng)稅額等；另一方面,增值稅具備的一些優(yōu)勢(shì)可以解決現(xiàn)行營(yíng)業(yè)稅存在的一些問(wèn)題。 第四章,銀行業(yè)征收增值稅的國(guó)際經(jīng)驗(yàn)與啟示。從征稅范圍、課稅方法、可抵扣進(jìn)項(xiàng)稅額標(biāo)準(zhǔn)和增值稅收入在中央與地方財(cái)力分配等四個(gè)角度對(duì)歐盟、澳大利亞等發(fā)達(dá)國(guó)家銀行業(yè)征收增值稅具體做法進(jìn)行概括和比較,從而得出了如下對(duì)我國(guó)銀行業(yè)開(kāi)征增值稅的啟示：從征稅范圍上看,各國(guó)對(duì)銀行業(yè)金融服務(wù)并不是全面征收增值稅,而是根據(jù)各國(guó)國(guó)情進(jìn)行來(lái)進(jìn)行決定；從課稅方法上看,現(xiàn)行的課稅方法基本上都來(lái)源于歐盟的“免稅法”,這種方法有其不可避免的缺陷,需要進(jìn)行適當(dāng)?shù)母倪M(jìn)；對(duì)于可抵扣進(jìn)項(xiàng)稅額標(biāo)準(zhǔn),各國(guó)從減少征稅成本和提高納稅遵從度的角度出發(fā),更多的是選取一些簡(jiǎn)單易行的方法；關(guān)于中央與地方收入歸屬。短期內(nèi),需要把“營(yíng)改增”那部分收入的大部分都留在地方。一旦地方政府有了其他的穩(wěn)定財(cái)政收入來(lái)源,再考慮中央與地方稅收分享比例和橫向轉(zhuǎn)移支付的問(wèn)題。 第五章,我國(guó)銀行業(yè)“營(yíng)改增”改革影響的實(shí)證分析。主要是通過(guò)選取典型樣本,運(yùn)用描述性分析和實(shí)證分析,來(lái)驗(yàn)證我國(guó)銀行業(yè)現(xiàn)行稅負(fù)的實(shí)際稅負(fù)(ETR)情況,并測(cè)算流轉(zhuǎn)稅負(fù)對(duì)銀行業(yè)經(jīng)營(yíng)績(jī)效的影響,最后重點(diǎn)分析了采用歐盟“免稅法”對(duì)銀行業(yè)征收增值稅所帶來(lái)的影響：第一,從總體上看,我國(guó)對(duì)銀行業(yè)采用“免稅法”模式來(lái)課征增值稅將會(huì)使我國(guó)銀行業(yè)稅負(fù)大大下降,總體稅負(fù)平均下降67.78%。第二,從銀行業(yè)內(nèi)部看,股份制銀行稅負(fù)平均下降幅度要遠(yuǎn)大于四大行。 第六章,我國(guó)銀行業(yè)開(kāi)征增值稅的政策建議。在充分分析我國(guó)銀行業(yè)征收增值稅的困難和借鑒國(guó)際經(jīng)驗(yàn)的基礎(chǔ)上,對(duì)我國(guó)銀行業(yè)“營(yíng)改增”改革提出了相應(yīng)的建議：第一,按照金融業(yè)務(wù)的不同采取不同的征稅辦法,這是改革的基本思路；第二,進(jìn)一步優(yōu)化“分稅制”,完善地方稅制,這是改革的制度保障；第三,要優(yōu)化稅收征管水平；第四,要選擇上海部分銀行進(jìn)行“營(yíng)改增”試點(diǎn)。 本文的主要貢獻(xiàn)在于： 第一,對(duì)理論部分的分析更加詳細(xì)透徹。首先,在對(duì)國(guó)外文獻(xiàn)進(jìn)行分析時(shí),分別從國(guó)外學(xué)者對(duì)銀行業(yè)征收增值稅的不同觀點(diǎn)以及如何征收兩個(gè)角度展開(kāi),使之更有參考價(jià)值;其次,對(duì)銀行業(yè)征收增值稅尋求理論支持,以往文章很少涉及這一點(diǎn)； 第二,以往文章對(duì)于銀行業(yè)改征增值稅大多都是規(guī)范分析,本文則從實(shí)證分析的角度論證了我國(guó)銀行業(yè)的流轉(zhuǎn)稅負(fù)情況、現(xiàn)行流轉(zhuǎn)稅制對(duì)銀行業(yè)經(jīng)營(yíng)績(jī)效影響程度以及改革后流轉(zhuǎn)稅負(fù)的下降程度等問(wèn)題,并在分析的過(guò)程中特別指出在“營(yíng)改增”改革時(shí)要注意四大傳統(tǒng)銀行、股份制銀行和其他銀行金融機(jī)構(gòu)之間稅負(fù)的差異性,以此制定適合國(guó)情的改革方案； 銀行業(yè)增值稅的改革已經(jīng)是大勢(shì)所趨,本文認(rèn)為站在整個(gè)國(guó)家的利益角度考慮,減稅并不是銀行業(yè)流轉(zhuǎn)稅改革的根本目的,更重要的是完善增值稅抵扣鏈條,促進(jìn)銀行業(yè)與制造業(yè)的融合發(fā)展,降低整個(gè)現(xiàn)代服務(wù)業(yè)的稅收負(fù)擔(dān),以期為我國(guó)經(jīng)濟(jì)的轉(zhuǎn)型提供稅收政策支持。
[Abstract]:Banking is an important part of our financial market. It plays an important role in improving the efficiency of the allocation of funds and promoting the healthy development of the national economy. Although the operating benefits of the banking industry in China have been gradually improved in recent years, the banking industry is also known as the "profiteering" industry, but the rapid development of China's banking industry is more than that. As a result of the state's policy protection of the bank, if the interest rate is completely marketed, the operating benefit of the bank will face a severe challenge. Moreover, the current unreasonable circulation tax is the obstacle to the further development of the banking industry. Based on the improvement of the value-added tax deduction chain, the development of modern service industry and the construction of the Shanghai international financial center is the goal. In the last year, the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as "the pilot scheme") issued by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the pilot scheme) have incorporated the financial industry into the scope of the reform, which stipulates that "the financial and insurance industry and the living service industry, in principle, are easy to apply the VAT." Tax calculation method ", but there is no specific plan for how to change VAT in financial and insurance industry.
In this context, this paper tries to provide some ideas for improving the transfer tax system of the financial industry through theoretical and empirical analysis, so that the banking industry will develop in a more reasonable tax system and improve the competitiveness of the financial industry in our country.
The full text is divided into six parts. The main contents and viewpoints of each part are
The first chapter, introduction, mainly clarifies the background and significance of the topic, and combs the research results of the collection of value-added tax in the banking industry. Through the review of the domestic and foreign literature, the following conclusions are made: first, the collection of value-added tax in the banking industry has its rationality, and the current business tax system in our country has defects, which is not suitable for the development of the banking industry, and it is necessary to enter into it. Second, the reform of the banking tax system should take into account the particularity of the financial services, such as how to determine the tax items, how to determine the tax rate, how to levy taxes, and how to carry out the specific reform methods. Third, in a comprehensive view, the current research on the reform of the tax system for China's banking sector is still lacking in qualitative research. There are some quantitative analysis. Some problems must be verified by quantitative analysis, such as how the current business tax burden of our banking industry is multiple, the effect of current business tax burden on the performance of banking business and how much the bank transfer tax can be reduced after the reform. A rational reform program.
The second chapter, the theoretical research on the value added tax of the banking industry. From the theoretical point of view, it clarifies the necessity of the collection of value-added tax in the banking industry in China, including the intertemporal consumption model, the tax neutral principle, the development of modern service industry, and the enhancement of the competitiveness of China's banking industry.
The third chapter, the basic situation of the circulation tax in China's banking industry, is mainly divided into three parts: first, it introduces the production and development history of the circulation tax in China's banking industry after the reform and opening up in three stages according to the order of time. Secondly, according to the regulations of the People's Republic of China business tax regulations, the current tax model of our current business tax is introduced in detail. In the end, the necessity and urgency of carrying out the reform of the circulation tax in China's banking industry is discussed. On the one hand, the existing problems and defects of the current business tax in China should be clearly recognized, including the overburden of business tax burden, the interruption of the value-added tax deduction chain and the non deductible entry of the financial services export. On the other hand, some advantages of VAT can solve some problems existing in the current business tax.
The fourth chapter, the international experience and Enlightenment of the collection of value-added tax in the banking industry. From the four angles of tax scope, tax method, deductible entry tax standard and value added tax revenue in the central and local financial resources distribution, the specific practice of VAT collection in the EU and Australia and other developed countries is summarized and compared, thus the following are drawn From the scope of Taxation, the financial services of the banks do not collect the value-added tax in an all-round way, but decide according to the national conditions of each country. From the method of Taxation, the current methods of taxation are basically derived from the "tax exemption law" of the European Union. This method has its inevitable shortage. There is a need for proper improvement; for the deductible import tax standard, from the point of view of reducing the tax cost and improving the tax compliance, more and more simple and easy methods are selected; in the short term, most of the income of the "camp to be increased" needs to be left in the local area. When local governments have other sources of stable financial revenue, we should consider the issue of tax sharing between central and local governments and the issue of horizontal transfer payments.
The fifth chapter, the empirical analysis of the impact of the reform of the banking sector in China, mainly through the selection of typical samples, the use of descriptive analysis and empirical analysis to verify the actual tax burden (ETR) situation of the current tax burden of China's banking industry, and calculate the impact of the transfer tax on the performance of the banking business, and finally the emphasis is on the adoption of the EU "tax exemption". The effect of VAT on the banking industry is the first. Firstly, in general, the tax burden tax of our banking industry will be reduced greatly by the use of the "duty-free law" model in our country. The average tax burden of the total tax burden decreases by 67.78%. second. The average tax burden of the joint-stock bank is far more than four from the banking industry. Big line.
The sixth chapter, China's banking industry to levy value-added tax policy recommendations. On the basis of analyzing the difficulties in the collection of value-added tax in China's banking industry and drawing on the international experience, some suggestions are put forward for the reform of the "camp to increase" in our banking industry. First, the basic idea of the reform is to collect different tax measures according to the different financial business. Second, to further optimize the "tax system" and improve the local tax system, which is the system guarantee for the reform; third, we should optimize the level of tax collection and management; fourth, we should choose some banks in Shanghai to carry out the "camp to increase" pilot.
The main contributions of this article are as follows:
First, the analysis of the theoretical part is more detailed. First, in the analysis of the foreign literature, the different views of foreign scholars on the collection of value-added tax on the banking industry and how to levy two angles are carried out to make it more valuable. Secondly, it seeks theoretical support for the collection of value-added tax on the banking industry, and the previous articles rarely involve this one. Point;
Second, most of the previous articles are normative analysis on the value added tax of banking industry. This article demonstrates the tax burden on the circulation of banking in our country from the perspective of empirical analysis, the influence degree of current circulation tax on the performance of banking business and the decline degree of the tax burden after the reform, especially in the process of analysis. During the reform, we should pay attention to the difference of the tax burden between the four traditional banks, the joint-stock banks and other banking financial institutions, so as to make the reform plan suitable for the national conditions.
The reform of the value added tax of the banking industry has been the trend of the times. In this paper, considering the interests of the whole country, the tax reduction is not the fundamental purpose of the reform of the bank transfer tax. It is more important to improve the value-added tax deduction chain, promote the integration and development of the banking industry with the manufacturing industry, and reduce the tax burden of the whole modern service industry. The transformation of the country's economy provides tax policy support.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F832.3

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本文編號(hào)：1911128