本文選題：商業(yè)銀行　切入點(diǎn)：“營(yíng)改增”　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：為適應(yīng)經(jīng)濟(jì)發(fā)展,我國(guó)于2016年5月起正式將金融業(yè)納入“營(yíng)改增”的范圍,這標(biāo)志著我國(guó)的營(yíng)業(yè)稅徹底退出歷史舞臺(tái),金融業(yè)“營(yíng)改增”對(duì)我國(guó)金融行業(yè)的發(fā)展有著重要意義。金融業(yè)的稅收是我國(guó)中央財(cái)政收入的重要來(lái)源之一,金融稅制是否科學(xué)不僅直接影響到金融企業(yè)的經(jīng)營(yíng)成果,而且也成為影響金融市場(chǎng)健康發(fā)展的重要因素。在“營(yíng)改增”之前,我國(guó)金融業(yè)繳納的是營(yíng)業(yè)稅,這種稅收制度一方面造成了金融業(yè)重復(fù)征稅現(xiàn)象,導(dǎo)致我國(guó)金融行業(yè)稅負(fù)較重,阻礙了金融業(yè)的發(fā)展,另一方面,國(guó)外的金融業(yè)大都采用增值稅的稅收制度,營(yíng)業(yè)稅的稅收制度降低了我國(guó)金融業(yè)的國(guó)際競(jìng)爭(zhēng)力,阻礙了金融業(yè)的海外業(yè)務(wù)擴(kuò)張,因此,我國(guó)在2016年5月1日起將金融業(yè)納入“營(yíng)改增”的范圍,對(duì)我國(guó)金融業(yè)征收增值稅。但是,金融業(yè)“營(yíng)改增”之后是否達(dá)到預(yù)期減稅效果,降低金融業(yè)稅收負(fù)擔(dān),還需要進(jìn)一步的分析測(cè)算。本文從金融業(yè)“營(yíng)改增”這一背景出發(fā),重點(diǎn)研究金融業(yè)中的銀行業(yè),以H商業(yè)銀行為例,結(jié)合H商業(yè)銀行自身特色以及相關(guān)稅收政策,選取H商業(yè)銀行的財(cái)務(wù)數(shù)據(jù)從而測(cè)算出“營(yíng)改增”前后H商業(yè)銀行的稅收負(fù)擔(dān)變化情況,為H商業(yè)銀行應(yīng)對(duì)此次金融業(yè)“營(yíng)改增”給出相應(yīng)的建議。本文首先闡述了金融業(yè)“營(yíng)改增”的主要內(nèi)容以及相關(guān)的政策解釋,然后以H商業(yè)銀行為例,測(cè)算了“營(yíng)改增”對(duì)商業(yè)銀行的稅收負(fù)擔(dān)產(chǎn)生的影響。然后分析稅收負(fù)擔(dān)變化的原因。最后結(jié)合測(cè)算結(jié)果以及稅負(fù)變化的原因分析,分別從稅收籌劃、業(yè)務(wù)人員素質(zhì)培訓(xùn)、財(cái)稅管理架構(gòu)完善、現(xiàn)金流管控以及經(jīng)營(yíng)業(yè)務(wù)方向規(guī)劃五個(gè)角度給出相關(guān)建議,為銀行業(yè)應(yīng)對(duì)金融業(yè)“營(yíng)改增”提供意見(jiàn)參考。
[Abstract]:In order to adapt to the economic development, China formally brought the financial industry into the scope of "business reform and increase" from May 2016, which marked the complete withdrawal of China's business tax from the historical stage. It is of great significance to the development of financial industry in our country. The tax revenue of financial industry is one of the important sources of the central financial revenue of our country. Whether the financial tax system is scientific or not not only directly affects the operating results of financial enterprises. It has also become an important factor affecting the healthy development of the financial market. Before "business reform and increase", the financial industry in our country paid a business tax, which on the one hand led to the phenomenon of repeated taxation in the financial sector. The tax burden of our financial industry is heavy, which hinders the development of the financial industry. On the other hand, the foreign financial industry mostly adopts the tax system of value-added tax, and the tax system of the business tax reduces the international competitiveness of the financial industry of our country. This has hindered the expansion of the overseas business of the financial industry. Therefore, since May 1st 2016, China has brought the financial industry into the scope of "reform and increase" and imposed value-added tax on the financial industry of our country. It is necessary to further analyze and calculate whether the expected tax reduction effect can be achieved and the tax burden of the financial industry can be reduced after the "reform and increase" of the financial industry. This paper focuses on the banking industry in the financial industry, starting from the background of "reform and increase" in the financial industry. Taking H commercial bank as an example, combined with the characteristics of H commercial bank and related tax policies, the financial data of H commercial bank are selected to calculate the changes of tax burden of H commercial bank before and after "business reform and increase". This paper first expounds the main contents of the financial industry and the relevant policy explanations, and then takes H commercial bank as an example. This paper estimates the impact of "business reform and increase" on the tax burden of commercial banks. Then it analyzes the reasons for the change of tax burden. Finally, combining the results of calculation and the reasons for the change of tax burden, the paper analyzes the tax planning and quality training of business personnel, respectively. The financial and tax management framework is perfect, cash flow control and business direction planning are given to provide advice for the banking industry to deal with the "reform and increase" of the financial industry.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F832.33;F830.42

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本文編號(hào)：1641002