本文選題：金融業(yè)　切入點：營改增　出處：《吉林財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：“營改增”之前,增值稅和營業(yè)稅是中國稅收體系中國地稅的兩大主體稅種,更占稅收總收入中商品稅類大頭,除了建筑行業(yè),我國國民經(jīng)濟的第二產(chǎn)業(yè)大部分征收增值稅,第三產(chǎn)業(yè)則征收營業(yè)稅。伴隨著經(jīng)濟的不斷發(fā)展,兩大主體商品稅并存的稅制結(jié)構(gòu)的缺點逐漸浮出水面,最突出表現(xiàn)就是重復課稅,這將直接增加企業(yè)的稅收負擔,給當前經(jīng)濟發(fā)展中企業(yè)轉(zhuǎn)型帶來很多不良的影響,甚至對中國國民經(jīng)濟發(fā)展產(chǎn)生負面影響。因此,從產(chǎn)業(yè)整合的角度來說,優(yōu)化和完善稅制結(jié)構(gòu),這對中國的經(jīng)濟發(fā)展有著重大意義。增值稅改革的方向,牽動著金融業(yè)的神經(jīng)。由于營業(yè)稅重復計征的劣勢,因此,我國以更加科學中性的增值稅取代營業(yè)稅是一件順理成章的事情。2012年初,近五年營業(yè)稅征收增值稅(營改增)試點區(qū)全面開放(上海試點--全國八個試點省市--全國),結(jié)構(gòu)性減稅效應日益顯現(xiàn)。這一減輕稅負的重大稅制改革,將打通金融行業(yè)增值稅抵扣鏈條,有效吸引具有國際視野、更有財力的法人客戶進入我國金融市場。但是由于政策形成的諸多限制對既有業(yè)務模式產(chǎn)生巨大沖擊,稅率升高、進項稅抵扣不足致使部分從事金融業(yè)務的公司稅負上升等原因,金融業(yè)在“營改增”的政策環(huán)境下面臨巨大挑戰(zhàn)。本文在綜合分析“營改增”對金融業(yè)影響的基礎上,從金融業(yè)的歷史和產(chǎn)業(yè)特點出發(fā),探討了金融業(yè)存在的問題和困難,分析了金融業(yè)“營改增”的政策以及應對策略,以期待對進一步推動金融業(yè)的發(fā)展提供建議。
[Abstract]:Before "business reform and increase," value-added tax and business tax were the two main types of taxes in China's tax system. They also accounted for a large proportion of the total tax revenue of commodities. Besides the construction industry, most of the secondary industries of China's national economy levied value-added tax. The third industry collects business tax. With the development of economy, the shortcomings of the structure of the tax system in which the two main bodies of commodity tax coexist have gradually surfaced. The most prominent manifestation is repeated taxation, which will directly increase the tax burden of enterprises. It has brought many adverse effects to the transformation of enterprises in the current economic development, and even had a negative impact on the development of China's national economy. Therefore, from the angle of industrial integration, we should optimize and improve the tax system structure. This is of great significance to China's economic development. The direction of value-added tax reform affects the nerves of the financial sector. It is natural for our country to replace the business tax with a more scientific and neutral value-added tax. In the past five years, the business tax collection and value-added tax (VAT) pilot area has been fully opened (Shanghai pilot, eight pilot provinces and municipalities nationwide), and the effect of structural tax reduction has become increasingly apparent. This major tax reform that lightens the tax burden, It will open the VAT credit chain in the financial industry, and effectively attract corporate customers with international vision and more financial resources to enter our financial market. However, because of the many restrictions formed by the policy, there is a huge impact on the existing business model and the tax rate rises. The tax burden of some companies engaged in financial business has risen due to the lack of income tax credit, and the financial industry is facing a great challenge under the policy environment of "business reform and increase". This paper analyzes the impact of "business reform and increase" on the financial industry. Based on the history and characteristics of the financial industry, this paper probes into the problems and difficulties existing in the financial industry, analyzes on the policies and countermeasures of the "reform and increase" of the financial industry, and looks forward to providing suggestions for further promoting the development of the financial industry.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F830.42

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本文編號：1574687