本文選題：銀行業(yè) + “營改增”　； 參考：《江西師范大學(xué)》2017年碩士論文

【摘要】：長期以來我國實(shí)行的流轉(zhuǎn)稅體制為營業(yè)稅和增值稅并存的雙軌制,在過去的一段時(shí)期內(nèi)保障了中央和地方財(cái)政收入的穩(wěn)步增長,為國家的發(fā)展做出了積極貢獻(xiàn)。隨著我國經(jīng)濟(jì)改革不斷地深化,各種新生事物不斷涌現(xiàn),稅收制度也要不斷地適應(yīng)這個(gè)社會(huì)的發(fā)展。雙軌制的弊端日益顯現(xiàn),已不能有效地解決所存在的問題,明顯阻礙了整個(gè)經(jīng)濟(jì)的發(fā)展。為此,我國從2012年開始對(duì)部分地區(qū)和部分行業(yè)開展“營改增”試點(diǎn),對(duì)銀行業(yè)進(jìn)行的試點(diǎn)改革則是從2016年5月1號(hào)開始。由于銀行業(yè)本身業(yè)務(wù)具有的特殊性和復(fù)雜性,“營改增”政策如何影響到銀行業(yè)的發(fā)展將關(guān)系到經(jīng)濟(jì)社會(huì)的穩(wěn)定與否。因此,做好銀行業(yè)“營改增”工作,對(duì)我國銀行業(yè)的健康發(fā)展意義重大。本論文結(jié)合目前銀行業(yè)正在轟轟烈烈進(jìn)行的“營改增”改革這個(gè)情況,在閱讀大量的文獻(xiàn)資料和增值稅相關(guān)法律的基礎(chǔ)上,通過結(jié)合我國銀行業(yè)的發(fā)展特色,站在銀行的角度對(duì)商業(yè)銀行怎樣受到“營改增”政策的影響以及如何解決這些影響進(jìn)行探討。本文先是闡明了銀行業(yè)“營改增”的實(shí)際背景,接著分析了銀行業(yè)“營改增”的可行性和主要困難,結(jié)合國外銀行業(yè)征收增值稅的先進(jìn)經(jīng)驗(yàn),提出國內(nèi)銀行業(yè)改革的方向。在此基礎(chǔ)上,通過多次實(shí)地考察A銀行并與銀行工作人員進(jìn)行深入地溝通,充分了解了A銀行的“營改增”歷程,從而獲取到較為完善的第一手?jǐn)?shù)據(jù)資料。通過將“營改增”前后的稅收數(shù)據(jù)進(jìn)行加工比對(duì),探究A銀行在銀行業(yè)“營改增”過程中是如何受到影響的,借鑒國內(nèi)眾多專家學(xué)者的理論研究以及A銀行的實(shí)際情況,提出積極完善銀行稅務(wù)籌劃以及加強(qiáng)人員培訓(xùn)的方法來達(dá)到降低政策的負(fù)面影響,并對(duì)目前“營改增”政策實(shí)行的實(shí)際情況提出所面臨的困惑及建議,期望通過研究能夠?qū)ξ覈虡I(yè)銀行的稅制改革提供一些幫助。
[Abstract]:For a long time, the turnover tax system implemented in our country is a dual track system of business tax and value-added tax, which has guaranteed the steady growth of the central and local fiscal revenue in the past period, and has made positive contributions to the development of the country. With the deepening of China's economic reform and the emergence of new things, the tax system should adapt to the development of this society. The malpractice of dual-track system is becoming more and more obvious, which can not solve the existing problems effectively and obviously hinders the development of the whole economy. For this reason, China began to carry out a pilot project of "reform and increase" in some regions and some industries in 2012, while the pilot reform of the banking industry began on May 1, 2016. Because of the particularity and complexity of the banking business, how to influence the development of the banking industry is related to the stability of the economy and society. Therefore, it is of great significance for the healthy development of China's banking industry to do a good job of "reform and increase". This paper combines the situation that the banking industry is carrying out the reform of "reform and increase" at present, on the basis of reading a lot of documents and relevant laws of VAT, through the combination of the characteristics of the development of our banking industry. From the point of view of banks, this paper discusses how commercial banks are affected by the policy of "reform and increase" and how to solve these effects. This paper first clarifies the actual background of the banking industry, then analyzes the feasibility and main difficulties of the banking industry, and puts forward the direction of domestic banking reform combined with the advanced experience of foreign banks in the collection of value-added tax. On this basis, through many on-the-spot visits to Bank A and in-depth communication with bank staff, the author fully understands the course of "Business Reform and increase" of Bank A, thus obtaining more perfect first-hand data. By processing and comparing the tax data before and after "business reform and increase", this paper probes into how bank A is affected in the process of "business reform and increase" in the banking industry, and draws lessons from the theoretical research of many domestic experts and scholars and the actual situation of Bank A. In order to reduce the negative impact of the policy, the paper puts forward the methods of actively perfecting the tax planning of the bank and strengthening the personnel training to reduce the negative impact of the policy, and puts forward some puzzles and suggestions to the actual situation of the implementation of the current "management reform and increase" policy. It is hoped that the research can provide some help to the tax reform of commercial banks in our country.
【學(xué)位授予單位】：江西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F830.42

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本文編號(hào)：2094696