本文選題：營改增　切入點：商業(yè)銀行　出處：《廣西大學》2017年碩士論文　論文類型：學位論文

【摘要】：在經(jīng)濟全球化的時代,我國市場經(jīng)濟加速發(fā)展,產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化已經(jīng)成為一個必然的趨勢,在這樣的時代背景下,加大稅制改革力度,能夠有效地刺激經(jīng)濟的發(fā)展以及促進產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化。所以,它已成為我國經(jīng)濟發(fā)展過程中必須面對的問題。2011年,我國出臺了增值稅試點方案,并在我國最大的城市——上海,以其交通運輸業(yè)等行業(yè)進行初步試點,并取得了一定的成績,這開啟了我國營業(yè)稅改增值稅改革的歷史進程。而銀行業(yè)在金融業(yè)中一直處于核心位置,也已經(jīng)成為服務業(yè)的一個不可或缺的部分,銀行業(yè)的快速發(fā)展呼喚著“營改增”,因此“營改增”成為必然的趨勢。2016年,經(jīng)國務院批準,自2016年5月1日起,“營改增”試點在全國范圍內(nèi)全面實施,建筑業(yè)、服務業(yè)、金融業(yè)、房地產(chǎn)業(yè)都屬于此次“營改增”的范圍。金融業(yè)的快速發(fā)展使實施“營改增”成為可能,能夠降低銀行業(yè)面臨的稅收負擔,從更高意義上避免和減少重復征稅,也有利于使二三產(chǎn)業(yè)的抵扣增值稅的環(huán)節(jié)延長,對于金融業(yè)的快速發(fā)展是有利的。然而我國的銀行業(yè)體量較大,居于經(jīng)濟發(fā)展的核心位置,存在較為繁雜的業(yè)務流程,規(guī)模龐大,“營改增”能否成功,對商業(yè)銀行的科學發(fā)展有著決定性的影響,而在實現(xiàn)銀行業(yè)全面“營改增”中仍存在許多難題。本文通過測算中國建設銀行的“營改增”前后的數(shù)據(jù),發(fā)現(xiàn)“營改增”后,建設銀行的稅負有所上升,盈利能力有所下降,通過問卷調(diào)查發(fā)現(xiàn)“營改增”對建設銀行的日常經(jīng)營管理影響及在“營改增”過程中建行遇到的問題,進而分別從銀行自身與政府兩個角度提出建議。
[Abstract]:In the era of economic globalization, the accelerated development of our market economy and the optimization of the industrial structure have become an inevitable trend. Under this background, we should intensify the reform of the tax system. It can effectively stimulate economic development and promote the optimization of industrial structure. Therefore, it has become a problem that must be faced in the process of economic development of our country. In 2011, China introduced a pilot scheme of value-added tax, and in Shanghai, the largest city in China, With its traffic and transportation industry and other industries to carry on the preliminary pilot, and has made certain achievements, this has opened the historical process of China's business tax reform of value-added tax. But the banking industry has always been in the core position in the financial industry. It has also become an indispensable part of the service industry. The rapid development of the banking industry has called for "business reform and growth", so "business reform and increase" has become an inevitable trend. In 2016, the State Council approved it. Since May 1st 2016, the pilot project of "camp reform and increase" has been implemented all over the country. The construction industry, service industry, financial industry and real estate industry all belong to the scope of the "camp reform and increase". The rapid development of the financial industry has made it possible to implement the "business reform and increase". It can reduce the tax burden faced by the banking sector, avoid and reduce the repeated taxation in a higher sense, and it is also conducive to the extension of the value-added tax deduction in the secondary and tertiary industries. It is beneficial to the rapid development of the financial industry. However, the banking industry in our country has a large volume, occupies the core position of economic development, has a more complicated business process, and has a large scale. It has a decisive influence on the scientific development of commercial banks, but there are still many difficulties in the realization of the comprehensive "reform and increase" of the banking industry. Through the calculation of the data before and after the "reform and increase" of the China Construction Bank, it is found that "the business is changed and increased". The tax burden of China Construction Bank has increased, and its profitability has declined. Through the questionnaire survey, it is found that the influence of "business reform and increase" on the daily management of China Construction Bank and the problems encountered by CCB in the process of "business reform and increase". Then respectively from the bank itself and the government two angles to put forward the proposal.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F832.33

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