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

【摘要】：隨著中國經(jīng)濟(jì)的快速發(fā)展,商業(yè)銀行貨幣運(yùn)作越來越廣泛,由于其社會(huì)性以及在經(jīng)濟(jì)運(yùn)行中的特殊地位,已經(jīng)成為國民經(jīng)濟(jì)的樞紐和資本流動(dòng)的動(dòng)力,由于由于營業(yè)稅改增值稅是結(jié)合我國當(dāng)前國情,為解決重復(fù)計(jì)稅、降低企業(yè)稅負(fù)、配合經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型所進(jìn)行的稅種之間的轉(zhuǎn)換。將銀行業(yè)納入營改增,是國家稅制改革的重要環(huán)節(jié).銀行業(yè)的營業(yè)稅改增值稅是我國特有的一種稅制轉(zhuǎn)變,對(duì)商業(yè)銀行實(shí)行“營改增”,既可以響應(yīng)國家的貨幣政策和財(cái)政政策,又能促進(jìn)實(shí)體經(jīng)濟(jì)發(fā)展和結(jié)構(gòu)轉(zhuǎn)型。通過一系列的連鎖反應(yīng),打通增值稅的完整鏈條,減少企業(yè)稅收負(fù)擔(dān),充分發(fā)揮市場(chǎng)資源配置機(jī)制,從而產(chǎn)業(yè)結(jié)構(gòu)升級(jí),釋放新的經(jīng)濟(jì)活力,促進(jìn)經(jīng)濟(jì)可持續(xù)增長。本文主要探索“營改增”對(duì)銀行業(yè)的直接影響,以中國郵政儲(chǔ)蓄銀行J分行為研究對(duì)象,從財(cái)務(wù)數(shù)據(jù)、稅收負(fù)擔(dān)、風(fēng)險(xiǎn)管控、會(huì)計(jì)核算、定價(jià)管理等幾個(gè)方面探討銀行增值稅改革前后的不同影響,并結(jié)合J銀行實(shí)際情況,分析其在增值稅改革過程中可能面臨的問題,銀行業(yè)“營改增”后,由于稅收的范圍和稅率,計(jì)稅方式和稅種的重大變化,從而導(dǎo)致銀行的收入,支出和稅負(fù)的變化,也進(jìn)一步影響銀行的稅務(wù)風(fēng)險(xiǎn)管理、會(huì)計(jì)核算模式以及定價(jià)管理。本文接著通過對(duì)國內(nèi)郵政業(yè)和電信業(yè)與銀行業(yè)的“營改增”共性方面,如增值稅的征繳方式、免稅政策,以及業(yè)務(wù)成本結(jié)構(gòu)和產(chǎn)品結(jié)構(gòu)尋求增值稅管理上的共同點(diǎn),對(duì)其“營改增”的先進(jìn)管理經(jīng)驗(yàn)進(jìn)行總結(jié)歸納,得出適用于銀行業(yè)的稅務(wù)管理手段,最后在稅務(wù)籌劃機(jī)制、銀行資源配置、稅務(wù)人才引進(jìn)等方面提出應(yīng)對(duì)策略,以期能對(duì)銀行可持續(xù)發(fā)展提供有益的建議和參考。
[Abstract]:With the rapid development of Chinese economy, commercial banks monetary operation is more and more widely, because of its special position in social and economic operation of the power and capital flow has become the hub of the national economy, because of the value added tax is combined with China's current national conditions, in order to solve the problem of duplicate tax, reduce the tax burden of enterprises, with the the conversion between the economic restructuring of the banking sector into the tax. Replacing business tax with value-added tax(VAT), is an important part of national tax reform. The banking business tax VAT is a tax change peculiar to China, the implementation of "replacing business tax with value-added tax(VAT)" of commercial banks, which can respond to the country's monetary and fiscal the policy, but also to promote economic development and restructuring entities. Through a series of chain reaction, through the complete chain of value-added tax, reduce the tax burden of enterprises, give full play to the market mechanism in the allocation of resources, from And the upgrading of the industrial structure, the release of the new economic vitality, and promote sustainable economic growth. This paper mainly explores the "replacing business tax with value-added tax(VAT)" a direct impact on the banking industry, to China postal savings bank J branch as the research object, from the financial data, tax burden, risk management, accounting, management and other aspects of the different effects and pricing the bank value-added tax reform, combined with the actual situation of J bank, the analysis may face in the process of VAT reform in the banking sector, "replacing business tax with value-added tax(VAT)", because of the tax scope and tax rate, tax and tax for major changes, resulting in changes in the bank's income, expenditure and tax, also the tax effect of the bank risk management, accounting mode and pricing management. Then through domestic postal services and telecommunications industry and banking "replacing business tax with value-added tax(VAT)" features, such as value-added tax collection The way, tax policy, and business cost structure and product structure to seek common ground on the management of value-added tax, the "replacing business tax with value-added tax(VAT)" advanced management experience are summarized, that is applicable to the banking tax management means, finally in the tax planning mechanism, banks in the allocation of resources, puts forward the Countermeasures of tax and other aspects of the introduction of talent, in order to provide some useful suggestions and reference for the sustainable development of the bank.

【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;F618.3;F832.33

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本文編號(hào)：1771820