本文關(guān)鍵詞： H銀行 營改增 稅負 利潤　出處：《安徽大學》2017年碩士論文　論文類型：學位論文

【摘要】：中國全面深化改革工作的政策實施以來,財稅體制改革一直是改革工作的重點。中國的稅收體系中并存著兩大流轉(zhuǎn)稅種,即營業(yè)稅和增值稅,實踐證明這兩種稅種同時存在,不僅造成增值稅抵扣鏈條中斷,而且會使商品在流通過程中出現(xiàn)重復征稅的問題,造成部分行業(yè)稅負過重。為了改善這一狀況,2012年中國開始實施"營改增",并不斷擴大"營改增"的試點范圍。截至2016年,包括金融業(yè)在內(nèi)的所有行業(yè)納入"營改增"試點范圍。銀行業(yè)作為我國金融業(yè)的重要組成部分,不僅關(guān)系著國家經(jīng)濟命脈的發(fā)展,同時也是各行業(yè)經(jīng)濟業(yè)務發(fā)展的重要資金來源,為各行業(yè)的發(fā)展提供資金保障。由營業(yè)稅改征增值稅會對銀行造成哪些方面的影響,成為人們?nèi)找骊P(guān)注的焦點。如何抵消"營改增"對銀行業(yè)帶來的不利影響,是銀行業(yè)稅制改革面臨的重大課題。積極做好銀行業(yè)從營業(yè)稅改征增值稅的過渡準備工作,對我國銀行業(yè)的健康發(fā)展乃至整個國民經(jīng)濟的發(fā)展都具有重要的現(xiàn)實意義。對銀行業(yè)"營改增"問題進行研究,有助于銀行了解改革帶來的影響,并采取應對措施推動改革工作的順利進行,使其在改革背景下繼續(xù)發(fā)展壯大。本文共分為五部分,立足于銀行業(yè)"營改增"的試點方案,對H銀行的"營改增"問題進行研究。第一部分主要闡述"營改增"的研究背景和研究意義,并對國內(nèi)外學者關(guān)于稅收制度的研究成果進行概述歸納,同時點明本文研究思路、研究方法和創(chuàng)新點。第二部分界定研究課題的相關(guān)概念和相關(guān)理論,主要包括營業(yè)稅、增值稅的相關(guān)概念以及我國"營改增"的相關(guān)稅收理論,同時對我國銀行業(yè)"營改增"的最新政策進行梳理。第三部分介紹H銀行的基本概況,并通過數(shù)據(jù)測算分析"營改增"背景下H銀行稅負、利潤、現(xiàn)金流量和會計核算等方面發(fā)生的變化。第四部分是在前文分析的基礎(chǔ)上,論述H銀行實施"營改增"面臨的問題,并就H銀行在"營改增"背景下應如何應對稅制改革提出建議。最后一部分總結(jié)全文,指出研究不足并作出展望。金融業(yè)是"營改增"的新試點范圍,選取銀行業(yè)作為研究對象,緊跟時政熱點。目前國內(nèi)對銀行業(yè)"營改增"的研究主要集中在稅改對整體行業(yè)的影響分析上,理論上會實現(xiàn)結(jié)構(gòu)性減稅,然而在實施過程中銀行規(guī)模不同可能會出現(xiàn)不同的結(jié)果。H銀行是一家區(qū)域性股份制商業(yè)銀行,通過對H銀行的案例研究發(fā)現(xiàn)"營改增""會給H銀行的稅負、經(jīng)營成果和現(xiàn)金流量等帶來負面效應,會計核算也會變得更加復雜。本文就H銀行實施"營改增"面臨的問題提出了相應的對策,希望為其他同類型商業(yè)銀行應對稅制改革提供借鑒。
[Abstract]:Since the implementation of China's policy to comprehensively deepen its reform work, the reform of the fiscal and taxation system has been the focus of the reform work. In China's tax system, there are two major types of turnover tax, namely, business tax and value-added tax, which have been proved to exist simultaneously in practice. Not only will the value-added tax deduction chain be interrupted, but the problem of double taxation of goods in the course of circulation will also arise. In order to improve this situation, China began to implement the "Business Reform increase" in 2012 and continuously expand the pilot range of "Operation Reform and growth". As of 2016, All industries, including the financial industry, are included in the pilot scope of "operating, reforming and increasing". As an important part of our financial industry, the banking industry is not only related to the development of the national economic lifeline, At the same time, it is also an important source of funds for the economic and business development of various industries, which provides funds for the development of various industries. What aspects will be affected by the change from business tax to value-added tax on banks? How to counteract the adverse effects of "business reform and increase" on the banking industry is a major issue facing the banking tax reform. We should actively prepare the banking industry for the transition from business tax to value-added tax. It is of great practical significance to the healthy development of China's banking industry and even to the development of the national economy as a whole. And take countermeasures to promote the smooth progress of the reform work, make it continue to develop and strengthen under the background of reform. This paper is divided into five parts, based on the pilot program of "management, reform and increase" of the banking industry. The first part mainly expounds the background and significance of the research, summarizes the research results of domestic and foreign scholars on the tax system, and points out the research ideas of this paper. The second part defines the related concepts and theories of the research topic, including the business tax, the related concept of value-added tax and the related tax theory of "business reform and increase" in our country. The third part introduces the basic situation of H Bank, and analyzes the tax burden and profit of H Bank under the background of "Business Reform and increase" through data calculation and analysis. On the basis of the previous analysis, the paper discusses the problems faced by H Bank in implementing "Operation Reform and increase". Finally, it summarizes the full text, points out the lack of research and makes a prospect. The financial industry is the new pilot scope of "business reform and increase". Select the banking industry as the research object and keep up with the current political hotspots. At present, the domestic research on the banking industry "reform and increase" mainly focuses on the analysis of the impact of tax reform on the whole industry. Theoretically, the structural tax reduction will be realized. However, in the process of implementation, the different scale of banks may lead to different results. H Bank is a regional joint-stock commercial bank. Through the case study of H Bank, it is found that the tax burden of H Bank will be caused by "Business Reform and increase". Operating results and cash flow will bring negative effects, accounting will become more complicated. This paper puts forward the corresponding countermeasures to the problems faced by H Bank in implementing "Operation Reform and increase". The author hopes to provide reference for other commercial banks to deal with tax reform.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F832.3;F830.42

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