【摘要】：中國(guó)作為發(fā)展中國(guó)家的一員,經(jīng)濟(jì)實(shí)力比較強(qiáng)大,為了更好發(fā)揮示范作用,中國(guó)稅收制度在不斷完善。中國(guó)稅收制度的變化引起世界的廣泛關(guān)注,從2009年的消費(fèi)型增值稅的成功轉(zhuǎn)型,到今天的“營(yíng)改增”,中國(guó)稅制的變化見(jiàn)證了中國(guó)經(jīng)濟(jì)的發(fā)展。上海市部分行業(yè)的“營(yíng)改增”試點(diǎn)拉開(kāi)了這場(chǎng)改革的序幕,伴隨我國(guó)經(jīng)驗(yàn)的積累以及經(jīng)濟(jì)的發(fā)展,“營(yíng)改增”試點(diǎn)范圍、改革行業(yè)都在不斷擴(kuò)大�，F(xiàn)今,營(yíng)業(yè)稅成為中國(guó)稅收的過(guò)去時(shí),增值稅將成為中國(guó)流轉(zhuǎn)稅的主旋律,發(fā)揮其經(jīng)濟(jì)調(diào)控和財(cái)政作用。金融業(yè)涉及人們生活的方方面面,金融業(yè)的穩(wěn)定對(duì)民生發(fā)展具有重要意義。尤其是在“營(yíng)改增”之后,銀行業(yè)應(yīng)該主動(dòng)響應(yīng)國(guó)家政策號(hào)召,主動(dòng)順應(yīng)國(guó)家改革趨勢(shì),以避免銀行業(yè)稅改對(duì)銀行的不良影響,順利通過(guò)稅改的過(guò)渡期。只有這樣商業(yè)銀行才能更好實(shí)現(xiàn)自身發(fā)展,享受改革給企業(yè)帶來(lái)的好處。目前營(yíng)業(yè)稅改增值稅正在穩(wěn)步進(jìn)行,本文基于“營(yíng)改增”的現(xiàn)實(shí)情況,以上市銀行—MS商業(yè)銀行為例,結(jié)合銀行業(yè)自身特點(diǎn),在閱讀和總結(jié)大量資料后,對(duì)MS商業(yè)銀行進(jìn)行分析研究。本文共分為五部分。第一部分,描述文章研究背景及意義。金融業(yè)是現(xiàn)代國(guó)民經(jīng)濟(jì)體系的必不可少的一部分,商業(yè)銀行的發(fā)展對(duì)我國(guó)經(jīng)濟(jì)發(fā)展、財(cái)政收入都發(fā)揮著重要作用。商業(yè)銀行的重要作用決定了其在經(jīng)濟(jì)運(yùn)行中的地位。金融業(yè)“營(yíng)改增”,不僅深化了全行業(yè)的財(cái)稅改革,而且在一定程度上有利于商業(yè)銀行優(yōu)化其經(jīng)營(yíng)結(jié)構(gòu),明確自身發(fā)展方向,釋放企業(yè)活力。第二部分,介紹了 MS商業(yè)銀行的主要營(yíng)業(yè)收入結(jié)構(gòu)、基本業(yè)務(wù)以及涉稅情況,大體上了解MS商業(yè)銀行的經(jīng)營(yíng)情況和業(yè)務(wù)范疇。對(duì)比分析“營(yíng)改增”前后MS商業(yè)銀行的主要稅種、稅率、稅收優(yōu)惠等的情況。第三部分,從稅收原理上詳細(xì)介紹“營(yíng)改增”前后,MS商業(yè)銀行的納稅變化,用數(shù)據(jù)指標(biāo)生動(dòng)具體地展示“營(yíng)改增”對(duì)MS商業(yè)銀行的影響。通過(guò)財(cái)務(wù)數(shù)據(jù),詳細(xì)分析MS商業(yè)銀行的收入、費(fèi)用、成本、利潤(rùn)受此次“營(yíng)改增”政策的影響變化。第四部分,深入分析MS商業(yè)銀行在“營(yíng)改增”過(guò)程存在的問(wèn)題以及原因。本章從上一章“營(yíng)改增”對(duì)MS商業(yè)銀行各方面產(chǎn)生的影響入手,分析問(wèn)題并找出相關(guān)原因。第五部分,針對(duì)上述MS商業(yè)銀行存在的問(wèn)題,提出相關(guān)建議。具體包括:完善增值稅管理體系;優(yōu)化投資模式;調(diào)整MS商業(yè)銀行的業(yè)務(wù)模式;改善MS商業(yè)銀行的財(cái)務(wù)管理狀況,優(yōu)化納稅環(huán)境;提高M(jìn)S商業(yè)銀行稅收籌劃能力。
[Abstract]:As a developing country, China's economic strength is relatively strong, in order to better play the role of demonstration, China's tax system is constantly improving. The change of China's tax system has aroused widespread concern in the world. From the successful transformation of consumption-type value-added tax in 2009 to the "reform of business" today, the change of China's tax system witnessed the development of China's economy. With the accumulation of experience and economic development in our country, the pilot range of "reform and increase" in Shanghai has been continuously expanded. Nowadays, business tax becomes the past of Chinese tax, value added tax will become the main melody of China's turnover tax, and play its role of economic regulation and finance. The financial industry involves all aspects of people's life, and the stability of the financial industry is of great significance to the development of people's livelihood. Especially after "reform and increase", the banking industry should take the initiative to respond to the call of national policy and adapt to the trend of national reform, so as to avoid the adverse effects of tax reform on banks and smoothly pass the transitional period of tax reform. Only in this way can the commercial banks realize their own development and enjoy the benefits of the reform. At present, the business tax reform of value-added tax is proceeding steadily. This paper, based on the reality of "business reform and increase", takes the listed bank-MS commercial bank as an example, combining with the characteristics of the banking industry, after reading and summarizing a large number of materials, MS commercial banks are analyzed and studied. This paper is divided into five parts. The first part describes the background and significance of the research. The financial industry is an indispensable part of the modern national economic system. The development of commercial banks plays an important role in the economic development and fiscal revenue of our country. The important role of commercial banks determines their position in economic operation. The financial industry not only deepens the fiscal and tax reform in the whole industry, but also helps the commercial banks to optimize their management structure, clarify their own development direction and release the vitality of the enterprises to a certain extent. The second part introduces the main operating income structure, basic business and tax-related situation of MS commercial bank, and generally understands the operation and business scope of MS commercial bank. The main tax types, tax rates and tax preferences of MS commercial banks before and after "Business Reform and increase" are compared and analyzed. In the third part, the tax changes of MS commercial banks before and after "business reform and increase" are introduced in detail from the tax principle, and the influence of "business reform and increase" on MS commercial banks is illustrated vividly and concretely with the data index. Based on the financial data, this paper analyzes in detail the changes of MS commercial bank's income, expenses, cost and profit under the influence of this policy. In the fourth part, the problems and reasons of MS commercial banks in the process of "Business Reform and increase" are deeply analyzed. This chapter starts with the influence on MS commercial banks in the previous chapter, analyzes the problems and finds out the related reasons. The fifth part, in view of above MS commercial bank existence question, puts forward the related proposal. It includes: perfecting the VAT management system, optimizing the investment mode, adjusting the business model of MS commercial bank, improving the financial management condition of MS commercial bank, optimizing the tax paying environment, and improving the ability of tax planning of MS commercial bank.
【學(xué)位授予單位】：遼寧大學(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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