本文關(guān)鍵詞：銀行業(yè)“營改增”問題與對策研究　出處：《武漢大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 營改增 稅收中性 價稅分離 經(jīng)濟效應(yīng)

【摘要】：2012年底,部分行業(yè)"營改增"在上海率先試點,隨后擴大到其他省、市;2013年7月底,"營改增"正式在全國范圍內(nèi)試點,稅改政策和路徑也經(jīng)過了一定的調(diào)整和修正;2016年5月1號,建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活性服務(wù)行業(yè)全部納入到增值稅征收范圍,至此"營改增"全面完成。在"營改增"由試點到全面推行的過程中,金融業(yè)"營改增"工作一直是業(yè)界爭論的焦點。在其正式落地后,焦點即由"是否應(yīng)該進行營改增"轉(zhuǎn)變?yōu)?稅負(fù)是否合理","是否達到改革預(yù)期""等問題。因此,本文力求立足增值稅基本征稅原理,對以銀行業(yè)為代表的金融業(yè)"營改增"后的政策效應(yīng)進行深入分析和探討,旨在對實踐中偏離政策預(yù)期的結(jié)果進行糾偏。首先,本文基于財稅和法學(xué)理論,對銀行業(yè)"營改增"的必要性、稅收公平及效率等問題進行了基礎(chǔ)性論證。其次,梳理了增值稅對經(jīng)濟發(fā)展、供給側(cè)改革、地方財政收入等影響的研究文獻,歷史研究表明"營改增"在一定程度上優(yōu)化了產(chǎn)業(yè)結(jié)構(gòu),同時令居民收入分配更趨合理。第三,從消除重復(fù)征稅和金融業(yè)"營改增"后成本方面著手,論證了銀行業(yè)"營改增"的微觀效應(yīng)。本文以十家股份制商業(yè)銀行2015年年報財務(wù)數(shù)據(jù)為基礎(chǔ),對銀行業(yè)"營改增"現(xiàn)行政策及運行效果進行了深入分析,并發(fā)現(xiàn)因征稅范圍擴大、進項稅額抵扣范圍較窄等原因,銀行業(yè)"營改增"稅改成本較大、稅負(fù)結(jié)果不及預(yù)期。第四,從流轉(zhuǎn)稅征收范圍、征收模式著手,對各國銀行業(yè)流轉(zhuǎn)稅制度進行了對比分析,并探討了制度形成的背景和原因,以期為我國完善銀行業(yè)流轉(zhuǎn)稅制提供參考。最后,本文從優(yōu)化征收模式、完善增值稅抵扣鏈條、調(diào)整進項稅額抵扣范圍和完善銀行業(yè)稅制法律規(guī)范等方面提出了相應(yīng)的政策建議。
[Abstract]:In end of 2012, some industries "business reform and increase" in Shanghai, the first pilot, then expanded to other provinces, cities; At the end of July 2013, "camp reform and increase" was officially tested in the whole country, and the tax reform policy and route were adjusted and revised to a certain extent. In May 1st 2016, the construction industry, the real estate industry, the financial industry and the living service industry were all included in the scope of VAT collection. At this point, the "camp reform and increase" has been fully completed. In the process from the pilot to the full implementation of the "camp reform and increase", the financial industry has always been the focus of controversy in the "camp reform and increase" work, which has been the focus of the industry after its formal landing. The focus is from "whether we should reform and increase" to "whether the tax burden is reasonable" and "whether to meet the expectations of reform". Therefore, this paper tries to base itself on the basic principle of value-added tax. This paper deeply analyzes and discusses the policy effect of the banking industry after "reform and increase" in order to correct the deviation from the expected policy in practice. Firstly, this paper is based on the theory of finance and taxation and law. The necessity of banking "reform and increase", tax fairness and efficiency are discussed. Secondly, the paper combs the literature on the impact of VAT on economic development, supply-side reform, local fiscal revenue and so on. Historical studies show that "business reform and increase" to a certain extent optimizes the industrial structure, while making the income distribution of residents more reasonable. Third, from the elimination of repeated taxation and the financial industry "business reform" after the cost of the start. On the basis of the financial data of 2015 annual report of ten joint-stock commercial banks, this paper makes a deep analysis of the current policy and operation effect of the banking "reform and increase". It is also found that due to the expansion of the scope of taxation and the narrow range of deductions of income tax, the cost of tax reform in the banking industry is larger, and the result of tax burden is not as expected. 4th, starting from the scope of levying turnover tax and the mode of collection. This paper makes a comparative analysis of the banking turnover tax system in various countries, and discusses the background and reasons for the formation of the system, in order to provide a reference for improving the banking circulation tax system in China. Finally, this paper optimizes the collection mode. The corresponding policy suggestions are put forward in the aspects of perfecting the chain of value-added tax deduction, adjusting the scope of income tax deduction and perfecting the legal norms of banking tax system.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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本文編號：1407020