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

【摘要】：銀行業(yè)是現(xiàn)代經(jīng)濟(jì)的樞紐,尤其是在以間接融資為主要融資方式的中國,銀行業(yè)在對促進(jìn)貨幣融通與經(jīng)濟(jì)發(fā)展等方面有著重要作用。雖然我國的商業(yè)銀行業(yè)飽受“暴利”之嫌,但是近幾年尤其是2013年下半年以來,來自以下三個(gè)方面的壓力使得其處境越來越堪憂： 首先,宏觀經(jīng)濟(jì)復(fù)蘇乏力、部分行業(yè)產(chǎn)能過剩使得商業(yè)銀行貸款收款壓力加大。自2013年下半年以來,長三角地區(qū)(尤其是涉及鋼貿(mào)與船舶制造等行業(yè))的不良貸款收款壓力越來越大,在經(jīng)濟(jì)下行的背景下,未來的不良貸款率有上升的趨勢。 其次,利率市場化改革使得競爭加劇、以互聯(lián)網(wǎng)貨幣基金為代表的互聯(lián)網(wǎng)金融的興起使得“存款搬家”現(xiàn)象越來越普遍：“余額寶”等互聯(lián)網(wǎng)金融產(chǎn)品的產(chǎn)生到發(fā)展使得居民或者企業(yè)越來越意識(shí)到將錢以存款的性質(zhì)存放在銀行產(chǎn)生的利息大幅低于風(fēng)險(xiǎn)同樣較低的貨幣基金所產(chǎn)生的利息,于是紛紛用腳投票將存款搬至后者。為了避免存款規(guī)模過快大幅縮減,不少商業(yè)銀行紛紛將存款利率上浮10%到頂,在此過程中,利率市場化的進(jìn)程被大大加快。利率市場化會(huì)降低商業(yè)銀行的存貸款利息差、同等業(yè)務(wù)規(guī)模下的凈利息收入也會(huì)隨之降低,削減銀行的盈利能力。 同時(shí),“影子銀行”的蔓延搶占了原先屬于商業(yè)銀行業(yè)的優(yōu)質(zhì)客戶,比如重點(diǎn)扶持的支柱產(chǎn)業(yè)與發(fā)展態(tài)勢良好的龍頭企業(yè),造成了金融脫媒現(xiàn)象,這些客戶可以選擇通過發(fā)行股票、債券等直接融資方式來募集自己所需的資金,而不再只借助于銀行來實(shí)現(xiàn)間接融資。金融脫媒既會(huì)造成商業(yè)銀行現(xiàn)有貸款規(guī)模的縮減,同時(shí)也削減了商業(yè)銀行在獲取發(fā)放新貸款業(yè)務(wù)時(shí)的競爭力與議價(jià)能力,對商業(yè)銀行長期的盈利能力產(chǎn)生不利影響。 我國從2012年1月起正式拉開營業(yè)稅改征增值稅的序幕,并明確將金融服務(wù)業(yè)納入增值稅征收范圍。因此,在銀行業(yè)發(fā)展遇挫且“營改增”大潮推進(jìn)的背景下,本文就商業(yè)銀行業(yè)的“營改增”政策進(jìn)行展望具有很強(qiáng)的現(xiàn)實(shí)意義。 文章主要研究的是商業(yè)銀行業(yè)增值稅的制度設(shè)計(jì)及政策影響,尤其是財(cái)務(wù)影響。本文將從我國商業(yè)銀行業(yè)營業(yè)稅征收現(xiàn)狀入手,分析改征增值稅的必要性與現(xiàn)實(shí)可行性,通過總結(jié)借鑒國際上對商業(yè)銀行業(yè)增值稅的典型征收模式,并在與我國具體國情相結(jié)合的基礎(chǔ)上,對未來我國商業(yè)銀行業(yè)的增值稅制度進(jìn)行探索和展望,探討此項(xiàng)改革對商業(yè)銀行的影響,并分析商業(yè)銀行業(yè)改征增值稅過程中會(huì)遇到的難點(diǎn),并針對這些難點(diǎn)提出了相應(yīng)的對策。在結(jié)構(gòu)上,本文分為以下五個(gè)章節(jié)： 第一章為導(dǎo)論,本章節(jié)將會(huì)從總體上陳述本文的研究出發(fā)點(diǎn)及研究目的,綜述相關(guān)領(lǐng)域?qū)W者的研究結(jié)果,列明文章展開論述所依據(jù)的研究方法與研究思路,在本章節(jié)的結(jié)尾將闡明本文研究的貢獻(xiàn)與不足。 本文將在第二章論述當(dāng)前我國商業(yè)銀行業(yè)流轉(zhuǎn)稅制狀況,指出銀行業(yè)“營改增”的必要性,并列舉國際上其他國家對商業(yè)銀行的征收增值稅的幾個(gè)典型模式,并分析這些模式可借鑒的實(shí)踐經(jīng)驗(yàn)及不適合中國國情、無法照搬的原因。 在第三章將分析增值稅的征收原理,并在此基礎(chǔ)上大膽提出一整套商業(yè)銀行業(yè)“營改增”的具體改革思路：確定征收范圍,并根據(jù)2013年、2012年、2011年四大國有上市商業(yè)銀行的業(yè)績與營業(yè)稅數(shù)據(jù),基于稅收平衡點(diǎn)的方法計(jì)算出一般計(jì)稅法與簡易計(jì)稅法兩種方法下商業(yè)銀行業(yè)增值稅的稅率范圍,并比較得知我國的商業(yè)銀行業(yè)增值稅應(yīng)該采用一般計(jì)稅法。 第四章節(jié)中將分析改征增值稅對商業(yè)銀行業(yè)的影響,包括對財(cái)務(wù)報(bào)告披露及損益類財(cái)務(wù)指標(biāo)的影響、對商業(yè)銀行在資本市場的競爭力與定價(jià)能力等方面的影響。 在文章最后的第五章節(jié)將從納稅主體——商業(yè)銀行、征收主體——稅收監(jiān)管機(jī)關(guān)兩個(gè)角度分別探討商業(yè)銀行業(yè)“營改增”改革中會(huì)遇到的挑戰(zhàn),包括地方稅收降低、部分企業(yè)稅負(fù)不降反增、加大企業(yè)的稅務(wù)、賬務(wù)處理難度等,并針對這些問題提出相應(yīng)的應(yīng)對策略。
[Abstract]:Banking is the hub of modern economy , especially in China with indirect financing as the main financing mode . The banking industry plays an important role in the promotion of monetary integration and economic development . However , in recent years , especially since the second half of 2013 , the pressure from the following three areas has made the situation more and more worrying :

First of all , macroeconomic recovery is weak , some of the industry ' s excess capacity makes commercial bank loan collection pressure increase . Since the second half of 2013 , the bad loan collection pressure of the Yangtze River Delta region , especially steel trade and shipbuilding industry , is getting more and more , and in the context of economic downturn , the future non - performing loan rate has an upward trend .

Second , the reform of interest rate liberalization makes the competition intensify , the rise of Internet finance represented by Internet monetary fund makes the phenomenon of " deposit moving " more and more popular : " balance treasure " and other Internet financial products have become more and more common : " balance treasure " and other Internet financial products have been developed such that the interest of the deposit is much lower than that of the lower risk monetary fund . In this process , many commercial banks have raised interest rate up 10 % to top . In this process , the interest rate liberalization will decrease the interest rate of the commercial banks , and the net interest income under the same business scale will be reduced accordingly , and the profitability of the banks will be reduced .

At the same time , the spread of the " shadow banking " takes up the leading enterprises that originally belonged to the commercial bank industry , such as the key support pillar industry and the development trend of the leading enterprises , which caused the financial disintermediation phenomenon , these customers can choose to raise their own funds through the direct financing way of issuing shares , bonds and the like , but not only by means of banks to realize indirect financing .

From January , 2012 , our country formally opened the prelude to the value - added tax of sales tax , and made it clear that the financial service industry should be integrated into the scope of VAT collection . Therefore , in the context of the development of banking and the trend of " battalion reform and increase " , this paper has a strong practical significance for the prospect of the " battalion reform and increase " policy of commercial bank industry .

This paper mainly studies the system design and the policy influence , especially the financial impact , of the commercial bank industry ' s value - added tax .

In the first chapter , this chapter will make a general statement of the research starting point and research aim of this paper . The research results of scholars in the relevant field are summarized , and the research methods and the research ideas are listed in this chapter . The contributions and deficiencies of the study will be clarified at the end of this section .

In the second chapter , we will discuss the current situation of the taxation system of commercial banks in China , and point out the necessity of the reform of the banking industry in China , and enumerate several typical models for the collection of VAT on commercial banks by other countries in the world , and analyze the practical experience and the reasons which are not suitable for China ' s national conditions .

In the third chapter , the principle of tax collection will be analyzed , and on the basis of this , a set of specific reform ideas of " battalion reform increase " of commercial bank industry is put forward : the scope of tax collection is determined , and according to the performance and business tax data of the four state - owned commercial banks in 2013 , 2012 and 2011 , the tax rate range of commercial bank industry is calculated based on the method of tax balance point , and the general tax method should be adopted to know the value - added tax of commercial bank industry in our country .

In the fourth chapter , the influence of changing the value - added tax on the commercial bank industry is analyzed , including the influence of financial reporting and profit and loss financial indexes , and the influence of commercial banks on the competitiveness and pricing ability of the capital market .

In the last chapter of the article , we will discuss the challenges that will be encountered in the reform of the commercial bank industry , including the decrease of local taxes , the negative increase of the tax burden of some enterprises , increase the tax and accounting treatment difficulty of the enterprises , and put forward corresponding strategies for these problems .
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 金亞萍;;完善我國地方稅制的國際借鑒[J];財(cái)會(huì)研究;2012年03期

2 中國農(nóng)業(yè)銀行股份有限公司稅務(wù)課題組;張克秋;;商業(yè)銀行營業(yè)稅改增值稅改革探討及應(yīng)對策略[J];金融會(huì)計(jì);2012年12期

3 張新存;我國商業(yè)銀行稅制的缺陷及其完善[J];環(huán)渤海經(jīng)濟(jì)w，

本文編號(hào)：1947260