摘 要
银行业对于国民经济的发展做出了巨大的贡献。当下，我国银行业刚刚步入“营改增”行列。对比增值税而言，营业税具备更多缺陷，这对我国银行业的健康发展来说造成了极大的负面影响。此外，我国如今增值税正在逐步扩大适用范围，在此形势下，银行业在改革流转税制过程中，必须进行“营改增”,这也是银行业的必然发展要求。中国是全球首个面向金融业实施全方位增值税整改的大型经济组织，因为在金融实务中业务种类繁多且核算方式也比较纷杂，“营改增”实施起来会有很多问题出现。
由上述内容可知，对国内银行业的营改增问题进行研究意义非凡，且十分重要。本文基于增值税与最佳商品税相关理论，通过对比分析法，规范分析法，文献综述法等多种方法，对本课题展开了深入的研究。
第一，本文对我国银行业领域的营改增问题现有研究状况进行了较为详细地解说与叙述。当下，各研究者对该课题做出了多层次、全方位的分析与研究，本文则从三大方面来阐述相关研究成果。
第二，对银行业营改增的重要性及其必要性做出了分析，同时对营业税所存在的缺陷进行了充分地挖掘，主要问题有：无法彻底实现出口退税；两税并行对增值税链完整性造成了破坏；存在严重的重复征税现象等。增值税对比营业税来说，其优势十分显着，这证实国内银行业实施营增改是未来流转税制改革的必然趋势。其表现包括：企业营业税属于全额度流转税，即对于企业全部营业额征缴税费，不准许将购进的已缴营业所得税扣除，导致了重复征收营业税的现象；增值税与营业税两税并行，这使得增值税链条完整性被破坏，并导致征税更加困难；无法实现营业税的彻底出口退税，这对国内金融产品、服务的出口造成了阻碍，并降低了国内银行业在国际上的综合竞争力。
第三，对于银行业的营改增问题所面临的挑战逐个分析，并作出相应的政策建议。无论是基于行业发展的视角来看，亦或是基于国内经济发展的视角来看，我国银行业“营改增”是正确的选择。可是，银行业的营改增是一个漫长的过程，在此过程中势必会遇到很多问题，面临很大的压力，加之银行业和国民经济密切相连，一旦进行变革，就可能会对经济发展也产生很大的影响，所以，银行业进行营改增时必须要谨慎而行。在施行营改增时，应虚心并充分学习国外及我国其他领域相关的先进经验与成功做法，并结合我国银行业实际情况与特性，制定适合本行业发展的营改增战略规划。此外，还应有效应对改革过程中所出现的各种问题。
关键词：银行业；营改增；改革；挑战
Abstract
The banking industry has made great contribution to the development of nationaleconomy. At present, our country to the banking industry collection of business tax.
Compared with the value-added tax, business tax has more defects, which caused agreat negative impact on the healthy development of the banking industry in China. Inaddition, China's value-added tax is gradually expanding the scope of application, inthis form, the financial industry in the reform process, the tax reform must be carriedout to increase, which is the inevitable development requirements of the bankingindustry. China is world first oriented finance the implementation of a full range ofvalue-added tax reform of large economic organization, because in the practice offinance business types and different and accounting is very confused, “camp to add”will be implemented with a lot of problems.
From the above content, it can be known that the change of the domestic bankingindustry to increase the issue of research significance, and is very important. In thispaper, based on the theory of value added tax and the best commodity tax, through thecomparative analysis, normative analysis, literature review and other methods, thispaper has carried out in-depth research.
First, this paper makes a more detailed explanation and description of theexisting research situation in the field of banking industry in China. At present, theresearchers made a multi-level, comprehensive analysis and Research on the subject,this paper describes the relevant research results from three aspects. Second, to bankbusiness changed to increase the importance and necessity to make the analysis, andthe business tax of defects were fully mining, the main problems are: unable tocomplete the export tax rebate; tax parallel caused damage to the VAT chain integrity;there serious double taxation phenomenon. Value-added tax and business tax, itsadvantages are very significant, which confirmed the implementation of the domesticbanking industry is the inevitable trend of the future reform of the tax reform. Thefindings include: business tax belongs to the full amount of turnover tax and that forall enterprise turnover collection of taxes and fees, does not permit the purchase ofpaid business tax, resulting in the phenomenon of repeat business tax is levied on the;parallel value added tax and business tax in two tax, which makes the VAT chainintegrity is disrupted, and lead to tax more difficult; unable to achieve the business taxcompletely export tax rebate, the export of domestic financial products and servicescaused obstacles, and reduces the comprehensive competitive ability of the domesticbanking industry in the world. Third, the challenges facing the banking industry tochange the growth of the problem one by one analysis, and make correspondingpolicy recommendations.
Whether it is based on the perspective of the development of the industry, orbased on the perspective of the domestic economic development, China's bankingindustry should be carried out as soon as possible to increase. However, banks of thecamp to increase is a long process, in this process will encounter a lot of problems,facing a lot of pressure, coupled with the banking industry and the national economyis closely linked to, once the change may also have a great impact on the economicdevelopment, so banks are to increase the camp must be careful. In theimplementation of the camp to increase should be open-minded and full study offoreign countries and other areas of our country advanced experience and successfulpractices, and combining with our country banking industry actual situation andcharacteristics, to develop suitable for the camp of the development of the industrychanged to increase strategic planning. In addition, we should also effectively dealwith the various problems in the process of reform.
Key words: banking; business reform; reform; challenge
目录
摘 要
Abstract
第 1 章 引 言
1.1 选题背景及意义
1.1.1 选题背景
1.1.2 选题意义
1.1.3 研究目的
1.2 文献综述
1.2.1 国内研究现状
1.2.2 文献研究述评
1.3 研究方法
1.4 本文创新之处及不足
第 2 章 “营改增”相关理论基础
2.1 最优商品税理论
2.2 增值税理论及增值税优越性
2.2.1 增值税理论
2.2.2 增值税的优越性
2.3 “营改增”的历史沿革
2.3.1 “营改增”的起源
2.3.2 “营改增”的进程
第 3 章 我国银行业“营改增”的国际借鉴
3.1 欧盟模式
3.2 澳大利亚--新加坡模式
3.3 加拿大--新西兰模式
3.4 澳新模式的可借鉴性
第 4 章 我国银行业“营改增”的可行性及影响分析
4.1 我国银行业营业税制的发展历程及实施状况
4.1.1 我国银行业营业税制的发展历程
4.1.2 我国银行业营业税制实施状况
4.2 我国银行业营业税制的弊端
4.3 银行业“营改增”的可行性
4.4 银行业“营改增”产生的影响分析
4.4.1 “营改增”对银行业盈利的影响
4.4.2 “营改增”银行业务转型影响
第 5 章 我国银行业“营改增”面对的挑战
5.1 银行现有税务管理架构将受到挑战
5.2 银行财务报表中财务指标的披露将受到挑战
5.3 缴税综合成本增加
5.4 对银行内部管理带来挑战
5.5 营改增使得税收不确定性增加
5.5.1 课税模式难确定
5.5.2 征管主体与收入分配难确定
5.5.3 税制难设计
第 6 章 银行业应对“营改增”改革的政策建议
6.1 银行业“营改增”的目标
6.1.1 改革的直接目标
6.1.2 改革的核心目标
6.1.3 改革的终极目标
6.2 银行业“营改增”的实施步骤
6.2.1 改革第一步：部分省份试点
6.2.2 改革第二步：完善税制，推向全国
6.2.3 改革第三步：外延式扩围，增大减负行业
6.3 银行业应对“营改增”的具体政策建议
6.3.1 精准把握营改增的相关政策规定
6.3.2 理性分析改革带来的影响，积极应对营改增
6.3.3 紧跟营改增改革步伐，相应变更企业会计处理方法
6.3.4 完善经营合规，加强发票管理，降低法律风险
6.3.5 合理进行税务筹划，积极申请享受过渡性财政支持
6.3.6 强化银行税收管理和管控机制
6.3.7 银行业营改增应依据业务不同分类执行
6.3.8 规范银行业营改增中涉及的类目
参考文献
后记
