【摘要】：2017年4月是銀行業(yè)"營(yíng)改增"后首個(gè)年度財(cái)務(wù)報(bào)告披露季。"營(yíng)改增"新政的實(shí)施,一方面使得上市銀行短期稅負(fù)降幅明顯,另一方面也導(dǎo)致上市銀行的營(yíng)業(yè)收入和凈息差率出現(xiàn)"技術(shù)性"降低。在"營(yíng)改增"環(huán)境下,銀行業(yè)將不得不面臨諸如進(jìn)項(xiàng)稅額抵扣范圍狹窄、免稅范圍變小、稅收征管彈性收縮的現(xiàn)實(shí)困境。后"營(yíng)改增"時(shí)代,通過(guò)加強(qiáng)對(duì)增值稅抵扣鏈條的管控、推進(jìn)金融服務(wù)外包、創(chuàng)新業(yè)務(wù)發(fā)展模式、積極爭(zhēng)取國(guó)家層面財(cái)稅政策的支持,應(yīng)屬上市銀行有效應(yīng)對(duì)之策。
[Abstract]:April 2017 is the first annual financial report release season since the banking sector was restructured. " The implementation of the new policy, on the one hand, makes the short-term tax burden of listed banks decrease obviously, on the other hand, it also leads to the "technical" reduction of operating income and net interest margin ratio of listed banks. In this environment, the banking industry will have to face the difficulties such as the narrow scope of import tax credit, the smaller tax exemption range, and the contraction of tax collection and management flexibility. In the post-VAT era, through strengthening the control of VAT credit chain, promoting the outsourcing of financial services, innovating the mode of business development, and actively striving for the support of fiscal and tax policies at the national level, listed banks should effectively deal with it.
【作者單位】： 江蘇開放大學(xué)商學(xué)院;
【分類號(hào)】：F812.42;F832.35

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