本文選題：銀行業(yè)　切入點(diǎn)：營改增　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：銀行業(yè)是我國金融市場的重要組成部分,為提高我國資金的配置效率、促進(jìn)國民經(jīng)濟(jì)健康發(fā)展發(fā)揮了重要作用。銀行業(yè)“營改增”由于其行業(yè)特殊性和復(fù)雜性,如何實(shí)施一直備受專家學(xué)者爭議。國家稅務(wù)總局《關(guān)于全面推開營業(yè)稅改征增值稅試點(diǎn)的通知》的發(fā)布,即自2016年5月1日起,在全國范圍內(nèi)全面推開營業(yè)稅改征增值稅試點(diǎn),將銀行業(yè)納入了“營改增”范圍。“營改增”將給銀行業(yè)帶來什么影響、能否給實(shí)體經(jīng)濟(jì)成功減稅,更是備受各界矚目。本文從理論和實(shí)踐方面對(duì)我國銀行業(yè)的相關(guān)稅收制度進(jìn)行分析研究,探索促進(jìn)我國銀行業(yè)發(fā)展的增值稅稅收政策。筆者首先結(jié)合銀行的具體業(yè)務(wù),分析各項(xiàng)業(yè)務(wù)的進(jìn)項(xiàng)稅、銷項(xiàng)稅,稅收優(yōu)惠以及征收管理情況。又著重分析了當(dāng)前銀行業(yè)實(shí)施“營改增”所面臨的種種困境。其次借鑒了國際上金融業(yè)實(shí)施增值稅的經(jīng)驗(yàn),梳理了國際上通用的對(duì)金融業(yè)征收增值稅的三種模式,并說明澳大利亞——新加坡模式對(duì)中國的可借鑒性。最后針對(duì)我國現(xiàn)行的銀行業(yè)增值稅制度存在的問題,從完善制度和規(guī)范征管的角度提出以下建議:一、對(duì)銀行業(yè)務(wù)進(jìn)行分類,采取部分抵扣進(jìn)項(xiàng)稅的免稅模式;二、打通增值稅鏈條,逐步實(shí)現(xiàn)利息支出抵扣;三、適應(yīng)增值稅征管要求,改造調(diào)整銀行系統(tǒng);四、統(tǒng)一匯總納稅層級(jí),降低銀行運(yùn)營成本;五、簡化發(fā)票管理方式,促進(jìn)銀行財(cái)務(wù)管理規(guī)范化。
[Abstract]:The banking industry is an important part of the financial market in China, which plays an important role in improving the efficiency of the allocation of funds and promoting the healthy development of the national economy. How to implement it has been disputed by experts and scholars all the time. The State Administration of Taxation has issued the notice on promoting the trial of Business tax conversion to Value-added tax (VAT) in an all-round way, that is, since May 1st 2016, it has been pushing back the trial of Business tax conversion to VAT on a nationwide scale. Bring the banking industry into the scope of "business reform and increase". What impact will "business reform increase" bring to the banking industry and will it be possible to successfully reduce taxes on the real economy? This paper analyzes and studies the relevant tax system of China's banking industry from the aspects of theory and practice, and explores the value-added tax policy to promote the development of China's banking industry. First of all, the author combines the specific business of the bank, This paper analyzes the income tax, sales tax, tax preference and collection and management of all kinds of business. It also analyzes the difficulties faced by the banking industry in implementing "Business Reform and increase". Secondly, it draws lessons from the experience of the international financial industry in the implementation of VAT. This paper combs the three models of levying VAT on the financial industry in the world, and explains how the Australia-Singapore model can be used for reference in China. Finally, aiming at the problems existing in the current VAT system of China's banking industry, From the point of view of perfecting the system and standardizing collection and management, the following suggestions are put forward: first, to classify the banking business and adopt the tax-free mode of partial deduction of income tax; second, to open the chain of value-added tax and gradually realize the deduction of interest expenditure; third, To adapt to the requirement of VAT collection and management, to reform and adjust the banking system; fourth, to unify tax levels and reduce bank operating costs; fifthly, to simplify the invoice management mode and to promote the standardization of bank financial management.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(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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