本文選題：金融業(yè) + 營業(yè)稅　； 參考：《復(fù)旦大學(xué)》2014年碩士論文

【摘要】：我國在改革開放之后逐步形成了營業(yè)稅和所得稅為主體的金融稅制模式。營業(yè)稅稅收制度造成增值稅抵扣鏈條斷裂,產(chǎn)生重復(fù)征稅和經(jīng)濟(jì)扭曲效應(yīng),已然不利于我國金融行業(yè)的發(fā)展,金融業(yè)的營業(yè)稅亟需一場改革。2012年1月1日起,上海市開始了交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)營業(yè)稅改征增值稅的試點(diǎn)工作,標(biāo)志著以“營改增”為首的新一輪稅制改革正式拉開序幕。隨之,試點(diǎn)工作在地域上得到迅速擴(kuò)張,到了2013年8底,交通運(yùn)輸“營改增”已經(jīng)推廣到了全國。然而,與制造業(yè)生產(chǎn)的商品和一般服務(wù)行業(yè)提供的服務(wù)相比,金融服務(wù)存在特殊性,對其計(jì)征增值稅面臨著許多理論與實(shí)踐上的困難。如何確定金融服務(wù)的“增值額”?金融業(yè)增值稅稅率應(yīng)該如何設(shè)計(jì)?國際金融業(yè)務(wù)增值稅如何處理?都是決策者們急需解決的問題。在我國流轉(zhuǎn)稅改革的攻堅(jiān)階段,必須對金融服務(wù)稅基確定、稅率選擇、抵扣制度進(jìn)行深入研究。學(xué)習(xí)國外已有經(jīng)驗(yàn),并緊跟國際學(xué)術(shù)潮流,研究我國金融服務(wù)增值稅新方案,對我國金融業(yè)“營改增”有一定的指導(dǎo)意義。本文結(jié)構(gòu)如下：第一部分為引言,主要介紹本文寫作背景意義、研究框架、創(chuàng)新點(diǎn)及不足。第二部總結(jié)分析了國內(nèi)外學(xué)者對金融業(yè)流轉(zhuǎn)稅方面的研究,提出我國金融業(yè)實(shí)施增值稅的發(fā)展方向。第三部分概括了我國金融業(yè)營業(yè)稅現(xiàn)狀,分析目前金融業(yè)營業(yè)稅制度的弊端和“營改增”的必要性。第四部分對金融業(yè)實(shí)施增值稅制度進(jìn)行了前瞻分析,主要包括實(shí)施增值稅制度的可行性和難點(diǎn)分析,并根據(jù)投入產(chǎn)出表對金融業(yè)改征增值稅之后稅負(fù)效應(yīng)進(jìn)行測算。第五部分介紹了歐盟國家的基本免稅制度和其改良做法,并介紹了一個(gè)全面征稅方法一一現(xiàn)金流量法,并作簡要評(píng)價(jià),提出我國金融業(yè)“營改增”可以借鑒之處。第六部份是本文的核心,主要研究銀行存貸款業(yè)務(wù)增值稅的處理方法。包括：稅基確定,稅率選擇和國際業(yè)務(wù)處理。并運(yùn)用四大國有商業(yè)銀行的數(shù)據(jù)做實(shí)證檢驗(yàn),對比分析三種不同模式下將對銀行、一般性企業(yè)和政府三個(gè)主體間產(chǎn)生的效應(yīng),得出我國應(yīng)該選擇差額征稅模式的結(jié)論。最后針對差額征稅可能出現(xiàn)政府稅收收入負(fù)效應(yīng)問題提出限制下一生產(chǎn)環(huán)節(jié)可抵扣額、代扣代繳、引入無風(fēng)險(xiǎn)利率和核定資金成本四種方案。
[Abstract]:After the reform and opening up, China has gradually formed the business tax and income tax as the main body of the financial tax system. The business tax system has caused the breakage of the value-added tax deduction chain, produced the double taxation and the economic distortion effect, has already been unfavorable to the development of the financial industry of our country, the business tax of the financial industry urgently needs a reform. Shanghai has begun the pilot work of changing the business tax of transportation and some modern service industries into value-added tax, which marks the beginning of a new round of tax system reform headed by "business reform and increase". As a result, the pilot project expanded rapidly, and by the end of August 2013, traffic and transportation had been extended to the whole country. However, compared with the goods produced by the manufacturing industry and the service provided by the general service industry, the financial service has its particularity, and it is faced with many theoretical and practical difficulties in the collection of value-added tax. How to determine the "value added" of financial services? How should the finance industry VAT rate be designed? How to deal with VAT in International Financial Business? These are problems that policymakers need to solve urgently. In the key stage of the reform of turnover tax in our country, we must deeply study the tax base of financial services, the choice of tax rate and the system of credit. Studying the experience of foreign countries and keeping up with the international academic trend, studying the new scheme of VAT in China's financial services is of certain guiding significance to the "reform and increase" of China's financial industry. The structure of this paper is as follows: the first part is introduction, mainly introduces the background significance, research framework, innovation and deficiency of this paper. The second part summarizes and analyzes the domestic and foreign scholars' research on financial industry turnover tax, and puts forward the development direction of China's finance industry to implement VAT. The third part summarizes the present situation of China's financial industry business tax, analyzes the drawbacks of the current financial industry business tax system and the necessity of "reform and increase". The fourth part has carried on the prospective analysis to the finance industry to implement the VAT system, mainly includes the feasibility and the difficulty analysis of the VAT system, and calculates the tax burden effect after the finance industry changes to the VAT according to the input-output table. The fifth part introduces the basic tax exemption system and its improvement in EU countries, and introduces a comprehensive taxation method, the cash flow method, and makes a brief evaluation, and points out that the financial industry of our country can be used for reference. The sixth part is the core of this paper. Includes: tax base determination, tax rate selection and international business processing. Using the data of the four state-owned commercial banks as an empirical test, this paper compares and analyzes the effects of the three different models on the banks, general enterprises and the government, and draws the conclusion that our country should choose the difference taxation model. Finally, aiming at the possible negative effect of government tax revenue, four schemes are proposed to limit the deductible amount in the next production link, withhold payment, introduce risk-free interest rate and approved capital cost.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F832

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相關(guān)期刊論文 前1條

1 施文潑;賈康;;我國增值稅“擴(kuò)圍”改革的必要性[J];經(jīng)濟(jì)研究參考;2011年12期

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本文編號(hào)：2012812