本文選題：城市商業(yè)銀行 + 營改增�。� 參考：《金融與經(jīng)濟(jì)》2014年10期

【摘要】：本文立足于中小銀行角度,以2013年江西省城商行財(cái)務(wù)數(shù)據(jù)為基礎(chǔ)進(jìn)行銀行營改增稅負(fù)變化測算。從財(cái)政收入、銀行發(fā)展等多角度綜合分析,建議城商行增值稅改革適用基本稅率為6%的標(biāo)準(zhǔn),實(shí)行對(duì)全部應(yīng)稅業(yè)務(wù)征稅,除憑票抵扣進(jìn)項(xiàng)稅額外,允許存款利息支出按實(shí)際稅率核定抵扣;改革初期條件不成熟時(shí)可暫實(shí)行按3%稅率簡易征收。同時(shí),為應(yīng)對(duì)改革過程中可能面臨的問題,推動(dòng)改革順利進(jìn)行,提出相應(yīng)的對(duì)策建議。
[Abstract]:Based on the financial data of Jiangxi City Commercial Bank in 2013, this paper calculates the change of tax burden from the perspective of medium and small banks.Based on the comprehensive analysis of financial revenue and bank development, it is suggested that the basic tax rate of 6% should be applied to the reform of value-added tax for city commercial banks, and that all taxable businesses should be taxed, with the exception of deducting the amount of income tax on the basis of tickets.The deposit interest expense is allowed to be approved and deducted at the effective tax rate, and a simple tax rate of 3% may be imposed temporarily when the initial conditions of the reform are not ripe.At the same time, in order to deal with the possible problems in the process of reform and promote the smooth progress of the reform, the corresponding countermeasures and suggestions are put forward.
【分類號(hào)】：F832.33;F830.42;F812.42

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本文編號(hào)：1765696