本文選題：銀行業(yè) + 增值稅　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：我國是以銀行為主的金融格局,銀行業(yè)資產(chǎn)規(guī)模占據(jù)了金融系統(tǒng)的大部分的份額,遠(yuǎn)超資本市場和債務(wù)市場,其功能和影響力也是其他金融市場遠(yuǎn)不能比擬的。銀行業(yè)可以為經(jīng)濟(jì)的發(fā)展持續(xù)性的提供資金,還能夠?yàn)槭袌龇稚L(fēng)險(xiǎn),另外銀行還具有分配資源、改善企業(yè)支付系統(tǒng)的功能。這些功能使得銀行和實(shí)體經(jīng)濟(jì)產(chǎn)生緊密的聯(lián)系,一榮俱榮、一損俱損。2014年的兩會(huì)剛剛落幕,在李克強(qiáng)總理作的政府報(bào)告中,多次提到產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、優(yōu)先發(fā)展生產(chǎn)性服務(wù)業(yè)。銀行業(yè)作為重要的生產(chǎn)性服務(wù)行業(yè),對(duì)我國實(shí)體經(jīng)濟(jì)的發(fā)展發(fā)揮著巨大的作用,所以應(yīng)優(yōu)先重視銀行業(yè)的發(fā)展,從各個(gè)方面全力支持。因此優(yōu)化金融資源配置、促進(jìn)銀行快速發(fā)展,讓銀行更有力的支持實(shí)體經(jīng)濟(jì)、推動(dòng)中國經(jīng)濟(jì)健康、持續(xù)、穩(wěn)定發(fā)展是一種社會(huì)共識(shí),也是中央政府所提倡的,正如兩會(huì)報(bào)告中提出的目標(biāo),加快產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、優(yōu)先發(fā)展銀行服務(wù)業(yè)。 但是我國銀行業(yè)的發(fā)展面臨著營業(yè)稅制的約束,由于營業(yè)稅本身的弊端,現(xiàn)行稅制無法支持銀行業(yè)的發(fā)展以及規(guī)范和正確引導(dǎo)銀行業(yè)的市場行為,從而導(dǎo)致我國銀行業(yè)一直無法做出突破,甚至還面臨著風(fēng)險(xiǎn)。因此,銀行業(yè)營業(yè)稅制改革成為了各界關(guān)注的焦點(diǎn),也是我國亟需解決的問題。 而從國際經(jīng)驗(yàn)來看,銀行業(yè)增值稅制度已成為國際化的制度,增值稅由于具有中性、效率和消除重復(fù)征稅的特點(diǎn),逐漸的被越來越多的國家重視和采納,并漸漸形成了多樣化的征稅模式。一般而言,大部分國家對(duì)直接收費(fèi)的金融服務(wù)采用標(biāo)準(zhǔn)稅率征收增值稅,同時(shí)允許銀行抵扣為提供這一服務(wù)所發(fā)生的增值稅進(jìn)項(xiàng)稅額,這是因?yàn)檫@類服務(wù)價(jià)值明確,易于計(jì)算,符合增值稅發(fā)票抵扣制度的要求,征管簡便而不會(huì)增加納稅人的遵從成本和稅務(wù)部門的執(zhí)行成本。但對(duì)于金融中介服務(wù)和間接收費(fèi)金融服務(wù),如信貸、保險(xiǎn)、證券、基金等采取免稅政策,這是因?yàn)檫@類業(yè)務(wù)具有特殊性,很難確定這類業(yè)務(wù)的價(jià)值增值部分,以致無法計(jì)算出課稅依據(jù),使得進(jìn)項(xiàng)稅額抵扣制度難以實(shí)施,另外免稅政策還可以鼓勵(lì)社會(huì)資本流向銀行業(yè)、促進(jìn)銀行的發(fā)展,為金融服務(wù)的創(chuàng)新和金融市場的發(fā)展創(chuàng)造條件。最后對(duì)于出口型金融服務(wù),國際上的通行做法是對(duì)這些出口服務(wù)適用零稅率,即在給予這些出口服務(wù)免稅的同時(shí),允許銀行抵扣為提供這些服務(wù)所承擔(dān)的全部進(jìn)項(xiàng)稅額,對(duì)出口金融服務(wù)實(shí)行零稅率,可以鼓勵(lì)銀行出口,提高本國銀行業(yè)在國際上的競爭力,促進(jìn)本國金融服務(wù)的海外擴(kuò)張。 本文正是基于上述情況,通過研究國際化、多樣化的銀行業(yè)增值稅制度,結(jié)合我國現(xiàn)實(shí)國情,探討適合我國銀行業(yè)增值稅制度的選擇。 本文主要運(yùn)用了文獻(xiàn)研究法、國際比較法、行業(yè)比較法、定性分析法等方法對(duì)文章的論題進(jìn)行研究。首先,文獻(xiàn)研究法是本文主要采用的方法,通過查閱國內(nèi)外大量相關(guān)文獻(xiàn),詳細(xì)全面的了解國際上現(xiàn)行的銀行業(yè)稅收制度,在對(duì)這些文獻(xiàn)作總結(jié)陳述的基礎(chǔ)上,從而得出了我國學(xué)者在銀行業(yè)稅制改革方面的研究深度和成果,并在此基礎(chǔ)上發(fā)現(xiàn)研究中出現(xiàn)的問題及空白,借此明確了自己的研究方向和關(guān)注的重點(diǎn)。其次,國際比較法側(cè)重于國內(nèi)外銀行業(yè)稅收制度的比較,以此來發(fā)現(xiàn)彼此間的差異以及各自的優(yōu)缺點(diǎn)。國際比較法貫穿于全文,不僅出現(xiàn)在文獻(xiàn)綜述中加以論述各國銀行業(yè)稅收制度,還體現(xiàn)在我國銀行業(yè)稅制改革的國際經(jīng)驗(yàn)借鑒方面,同時(shí)還涉及最后的難點(diǎn)及對(duì)策。再次,行業(yè)比較法主要是用于比較銀行業(yè)與其他行業(yè)的稅負(fù)狀況,從而得出銀行業(yè)稅負(fù)高低的事實(shí)情況,進(jìn)而闡明我國銀行業(yè)稅制改革的方向。最后,定性分析法主要是用于理論分析,通過研究資料歸納得出自己需要的理論。定性分析法也貫穿于全文,從文獻(xiàn)綜述到國際經(jīng)驗(yàn)介紹再到我國銀行業(yè)增值稅制度的選擇,都運(yùn)用了定性分析的方法,以此來指出問題、闡明觀點(diǎn)、提出解決措施。 本文的主題是我國銀行業(yè)增值稅制度的選擇以及難點(diǎn)分析與對(duì)策建議,文章分以下四個(gè)部分闡述： 第一部分,導(dǎo)論。這一部分主要闡述的是本文的研究背景及研究對(duì)象、本文的研究思路和研究方法、文章的創(chuàng)新與不足之處以及文獻(xiàn)綜述即國內(nèi)學(xué)者對(duì)這一問題的相關(guān)討論及形成的研究成果。 第二部分,銀行業(yè)增值稅制度的國際經(jīng)驗(yàn)評(píng)價(jià)。這一部分主要研究的是國際上對(duì)銀行業(yè)采取的稅收制度,包括對(duì)銀行業(yè)不征增值稅的稅收制度和對(duì)銀行業(yè)征收增值稅的稅收制度,其中主要介紹了對(duì)銀行業(yè)征收增值稅的情況下外國采取的不同課稅模式,并對(duì)這些模式進(jìn)行了優(yōu)劣評(píng)價(jià),為后文我國銀行業(yè)稅收制度的選擇打下理論基礎(chǔ)。 第三部分,我國銀行業(yè)增值稅制度的選擇。這一部分是本文的重點(diǎn),先從稅收原則談及我國銀行業(yè)稅收制度的選擇問題,然后再逐一分析我國為什么要選擇銀行業(yè)增值稅制度以及選擇哪種增值稅征收模式。這一部分從正反兩方面加以論證,詳細(xì)闡述了各種模式的優(yōu)缺點(diǎn)以及與我國現(xiàn)實(shí)國情的契合度,通過比較得出最后的結(jié)論,即我國應(yīng)對(duì)銀行業(yè)征收增值稅并選擇零稅率模式。 第四部分,難點(diǎn)及對(duì)策。這一部分提出了在我國銀行業(yè)改征增值稅過程中將會(huì)面臨的困難,如銀行業(yè)會(huì)計(jì)核算體系問題、直接收費(fèi)金融服務(wù)適用稅率問題以及財(cái)政收入減少的問題等,在分析各個(gè)問題之后相應(yīng)提出了筆者個(gè)人的一些觀點(diǎn)。 本文通過定性分析得出我國應(yīng)對(duì)銀行業(yè)征收增值稅,而零稅率法是最適合我國銀行業(yè)增值稅的征稅方法。首先,零稅率法下銀行核心金融業(yè)務(wù)不僅免稅而且還可以抵扣相應(yīng)的進(jìn)項(xiàng)稅額,避免了進(jìn)項(xiàng)稅額在免稅服務(wù)與應(yīng)稅服務(wù)之間的分?jǐn)?大大降低了銀行的稅收遵從成本和稅務(wù)當(dāng)局的征管成本；其次,零稅率和免稅不同,零稅率保證了增值稅征收鏈條的完整性；最后,零稅率法允許銀行抵扣為購進(jìn)服務(wù)而繳納的所有進(jìn)項(xiàng)稅額,徹底的消除了重復(fù)征稅,有效降低了金融機(jī)構(gòu)的稅負(fù),使得金融服務(wù)和其他出口商品一樣處于零增值稅價(jià)格,有利于提高本國金融部門的競爭力,促進(jìn)本國金融業(yè)的擴(kuò)張。雖然零稅率的優(yōu)勢(shì)是有一定代價(jià)的,零稅率允許銀行進(jìn)項(xiàng)稅額全部扣除,同時(shí)又使得國家對(duì)核心金融業(yè)務(wù)征不到稅收,其導(dǎo)致的必然結(jié)果就是國家財(cái)政收入的減少,這無疑向各國提出了考驗(yàn),或許也正因?yàn)榇?零稅率法才沒有被所有國家采用。但是本文在最后章節(jié)提出了以稅制本身緩解財(cái)政收入減少的危機(jī)這樣的政策建議,以保障各地公共服務(wù)的供給。 本文最大的創(chuàng)新之處在于系統(tǒng)的分析了我國銀行業(yè)如何在借鑒國際銀行業(yè)稅收制度模式情況下,選擇適合我國國情的銀行業(yè)增值稅零稅率模式,并初步討論了零稅率模式下的制度框架,包括零稅率的適用范圍、直接收費(fèi)金融服務(wù)適用稅率的選取等,深入分析了我國銀行業(yè)在改征增值稅的變革過程中面臨的難點(diǎn),并開創(chuàng)性的提出應(yīng)將零稅率模式下的制度設(shè)計(jì)同解決銀行業(yè)“營改增”過程中面臨的難點(diǎn)相結(jié)合,如直接收費(fèi)金融服務(wù)適用稅率選取17%的標(biāo)準(zhǔn)稅率可以適當(dāng)緩解因稅制改革產(chǎn)生的財(cái)政收入大幅度下滑的問題等。 本文最大的不足在于無法進(jìn)行定量分析并設(shè)計(jì)出零稅率模式下符合我國國情的制度框架。稅制的設(shè)計(jì)本身就是一項(xiàng)繁雜的工作,需要考慮各個(gè)行業(yè)、各個(gè)領(lǐng)域以及不同行業(yè)內(nèi)部的各種因素,需要國家各個(gè)機(jī)關(guān),稅務(wù)機(jī)關(guān)、統(tǒng)計(jì)局、銀行等之間的相互協(xié)作,還要搜集大量的數(shù)據(jù)、運(yùn)用先進(jìn)的統(tǒng)計(jì)方法計(jì)量才能制定出科學(xué)合理、符合稅收原則、國家產(chǎn)業(yè)政策及結(jié)構(gòu)調(diào)整導(dǎo)向的銀行業(yè)增值稅制度,并將其納入整個(gè)增值稅制度體系當(dāng)中。限于筆者的銀行實(shí)務(wù)水平、微觀數(shù)據(jù)來源不暢及數(shù)據(jù)處理能力不足而導(dǎo)致對(duì)制度設(shè)計(jì)心有余而力不足。 同時(shí)由于筆者自身學(xué)術(shù)修養(yǎng)不夠,無法對(duì)整篇文章進(jìn)行全面把控,無法面面到位、不出差錯(cuò),從而導(dǎo)致存在很多疏漏和考慮不周的地方,這些有待于以后進(jìn)行更加深入的研究和探討,也希望各位老師多多批評(píng)、指正。
[Abstract]:China is a financial structure based on banks. The scale of banking assets occupies most of the share of the financial system. It is far beyond the capital market and the debt market. Its function and influence are far beyond the other financial markets. The banking industry can provide funds for the sustainable development of the economy, and also be able to disperse the risks for the market. Banks also have the ability to allocate resources and improve the function of the enterprise payment system. These functions have made the banks and the real economy closely linked. The two meetings of the.2014 years have just ended. In the government report of prime minister Li Keqiang, the industrial structure is adjusted and the production service industry is given priority. The production service industry is playing a great role in the development of China's real economy. Therefore, we should give priority to the development of the banking industry and support all aspects of it. Therefore, we should optimize the allocation of financial resources, promote the rapid development of the bank, let the banks support the real economy more forcefully, and promote the healthy, sustained and stable development of China's economy. A social consensus is also advocated by the central government. As the goals put forward in the two sessions report, we should speed up industrial restructuring and give priority to the development of banking services.
However, the development of China's banking industry is constrained by the business tax system. Due to the drawbacks of the business tax itself, the current tax system can not support the development of the banking industry and standardize and correctly guide the market behavior of the banking industry. Thus, the banking industry in our country has been unable to make a breakthrough and even faces the risk. Therefore, the reform of the banking business tax system reform. It has become the focus of attention from all walks of life, and it is also an urgent problem for our country to solve.
From the international experience, the banking value-added tax system has become an international system. As a result of the characteristics of neutrality, efficiency and elimination of duplication of Taxation, value-added tax is gradually taken seriously and adopted by more and more countries, and gradually forms a diversified mode of taxation. Generally speaking, most countries use direct charge financial services. The standard tax rate levies VAT and allows banks to deduct the added value of VAT to provide this service, which is because these services are of clear value, easy to calculate, conform to the requirements of VAT invoice deduction system, and are easy to expropriate without increasing the taxpayer's compliance costs and the executive costs of the tax department. Intermediary services and indirect charge financial services, such as credit, insurance, securities, and funds, are adopted tax exemption policies, which are due to the particularity of this kind of business. It is difficult to determine the value added part of such business so that it is impossible to calculate the tax basis, which makes the tax deductible system difficult to implement, and the tax exemption policy can also encourage social capital. This is going to the banking industry, promoting the development of the banks, creating conditions for the innovation of financial services and the development of the financial market. Finally, the international practice is to apply zero tax rates to these export services, that is, to allow these services to be deducted for the provision of these services while giving these export services tax exempt. The total entry tax, the zero tax rate on export financial services, can encourage the export of banks, improve the competitiveness of the domestic banks in the world, and promote the overseas expansion of their financial services.
This article is based on the above situation, through the study of internationalization and diversification of the banking VAT system, combined with the actual conditions of our country, to explore the choice of value-added tax system suitable for China's banking industry.
This paper mainly uses literature research, international comparison, industry comparison, qualitative analysis and other methods to study the thesis. First, the literature research method is the main method used in this article. By consulting a large number of relevant documents at home and abroad, the current banking tax system in the country is thoroughly understood, and the documents are made in the literature. On the basis of the summary and statement, the research depth and achievements of Chinese scholars in the reform of the banking tax system are obtained, and on this basis, the problems and gaps in the study are found and the focus of their research is clarified. Secondly, the international comparative law is more important than the comparison of the domestic and foreign banking tax system. To find out the differences between each other and their advantages and disadvantages. The international comparative law runs through the full text, not only in the literature review, but also in the tax system of the banking industry in all countries, and also in the international experience of the reform of the tax system of the banking industry in our country, and at the same time, it also involves the final difficulties and countermeasures. This paper compares the tax burden between the banking industry and other industries, thus draws the fact that the tax burden of the banking industry is high and low, and then clarifies the direction of the reform of the tax system of the banking industry in our country. Finally, the qualitative analysis method is mainly used in theoretical analysis, and concludes the theory that it needs through the research data. Qualitative analysis method is also run through the full text, from literature review to The introduction of international experience to the choice of the VAT system in China's banking industry has used the qualitative analysis method to point out the problems, clarify the views and put forward the solutions.
The theme of this paper is the choice of China's banking value-added tax system and its difficulties and countermeasures. The article is divided into four parts:
The first part is introduction. This part mainly expounds the background and research object of this article, the thinking and research method of this article, the innovation and inadequacies of the article and the literature review, that is, the relevant discussion and the results of the research on this issue by domestic scholars.
The second part is the international experience evaluation of the banking VAT system. This part mainly deals with the international tax system on the banking industry, including the tax system for the non value-added tax on banks and the tax system for the collection of value-added tax on the banking industry, which mainly introduces the foreign adoption of the collection of value-added tax on the banking industry. Different tax modes are evaluated, and the advantages and disadvantages of these models are evaluated, which will lay a theoretical foundation for the selection of banking tax system in China.
The third part, the choice of the bank value added tax system in China. This part is the focus of this article. First, we talk about the choice of the tax system of China's banking industry from the tax principle, and then analyze why China should choose the banking value-added tax system and choose which kind of value-added tax collection mode. This part discusses the two aspects of the positive and negative aspects. In detail, the advantages and disadvantages of various models and the agreement with our country's actual conditions are expounded in detail, and the final conclusion is drawn through comparison, that is, China should levy the value-added tax on the banking industry and choose the zero tax rate model.
The fourth part, difficulties and countermeasures. This part puts forward the difficulties that the banking industry will face in the process of adding VAT, such as the problems of the accounting system of the silver industry, the applicable tax rate of direct charging financial services and the reduction of financial revenue, and then puts forward some personal views after the analysis of the various problems.
Through qualitative analysis, this paper concludes that China should levy a value-added tax on the banking industry, and the zero tax rate law is the most suitable tax method for the value-added tax of China's banking industry. First, the bank core financial business under zero tax rate is not only duty-free but also can deduct the corresponding income tax, avoiding the difference between tax duty and taxable service. It greatly reduces the cost of the bank's tax compliance and the cost of tax administration. Secondly, the zero tax and tax exemption are different, and the zero tax rate ensures the integrity of the chain of value-added tax. Finally, the zero tax law allows the bank to deduct all the amount of tax paid for the purchase service, completely eliminating the duplication of taxes and reducing the gold effectively. The tax burden of the organization makes the financial services be in the same price as the zero value added tax, which is beneficial to the competitiveness of the domestic financial sector and the expansion of the domestic financial industry. Although the advantage of the zero tax rate is at a price, the zero tax rate allows the total deductions of the entry tax of the bank and the state to the core financial industry. The inevitable result is the reduction of the state's fiscal revenue, which is undoubtedly a test to all countries. Perhaps it is precisely because of this, that the zero tax rate law has not been adopted by all countries. However, in the last chapter, this article puts forward a policy suggestion that the tax system itself can alleviate the crisis of the decrease of fiscal revenue, in order to guarantee all parts of the country. The supply of public services.
The main innovation of this paper is the systematic analysis of how China's banking industry selects the zero tax rate model suitable for the national conditions of our country, and discusses the system framework under the zero tax rate model, including the scope of application of zero tax rate, and the application of direct charge financial services. The selection of tax rate and so on, the difficulties in the reform of China's banking industry in the process of VAT transformation are deeply analyzed, and it is proposed that the system design under the zero tax rate model should be combined with the difficulties encountered in the process of "increasing the business of the banking industry". For example, the standard tax rate of 17% of the applicable tax rate for direct charging financial services can be selected. Appropriately alleviating the sharp decline in revenue generated by tax reform.
The biggest shortage of this article lies in the inability to carry out quantitative analysis and design a system framework that meets the national conditions of our country under the zero tax rate model. The design of the tax system itself is a complex work, which needs to consider various industries, various fields and various internal factors in different industries, and need the various organs of the state, the tax authorities, the Statistics Bureau, the bank and so on. The cooperation between each other and the collection of large amounts of data and the use of advanced statistical methods can make a scientific and rational, tax principle, national industrial policy and structural adjustment oriented banking VAT system, and incorporate it into the whole system of value-added tax system. Limited to the author's banking practice and micro data sources Lack of data and processing power results in insufficient system design.
At the same time, because of the author's own lack of academic accomplishment, it is impossible for the whole article to be fully controlled, unable to be in place, without error, which leads to a lot of omissions and unconsidered places, which need to be further studied and discussed in the future, and we also hope that teachers will criticize much more.

【學(xué)位授予單位】：西南財(cái)經(jīng)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;F832.33

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