發(fā)布時(shí)間：2018-02-27 03:19

  本文關(guān)鍵詞： H銀行 營(yíng)改增 稅負(fù) 利潤(rùn)　出處：《安徽大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：中國(guó)全面深化改革工作的政策實(shí)施以來(lái),財(cái)稅體制改革一直是改革工作的重點(diǎn)。中國(guó)的稅收體系中并存著兩大流轉(zhuǎn)稅種,即營(yíng)業(yè)稅和增值稅,實(shí)踐證明這兩種稅種同時(shí)存在,不僅造成增值稅抵扣鏈條中斷,而且會(huì)使商品在流通過(guò)程中出現(xiàn)重復(fù)征稅的問(wèn)題,造成部分行業(yè)稅負(fù)過(guò)重。為了改善這一狀況,2012年中國(guó)開(kāi)始實(shí)施"營(yíng)改增",并不斷擴(kuò)大"營(yíng)改增"的試點(diǎn)范圍。截至2016年,包括金融業(yè)在內(nèi)的所有行業(yè)納入"營(yíng)改增"試點(diǎn)范圍。銀行業(yè)作為我國(guó)金融業(yè)的重要組成部分,不僅關(guān)系著國(guó)家經(jīng)濟(jì)命脈的發(fā)展,同時(shí)也是各行業(yè)經(jīng)濟(jì)業(yè)務(wù)發(fā)展的重要資金來(lái)源,為各行業(yè)的發(fā)展提供資金保障。由營(yíng)業(yè)稅改征增值稅會(huì)對(duì)銀行造成哪些方面的影響,成為人們?nèi)找骊P(guān)注的焦點(diǎn)。如何抵消"營(yíng)改增"對(duì)銀行業(yè)帶來(lái)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(yíng)業(yè)稅改征增值稅的過(guò)渡準(zhǔn)備工作,對(duì)我國(guó)銀行業(yè)的健康發(fā)展乃至整個(gè)國(guó)民經(jīng)濟(jì)的發(fā)展都具有重要的現(xiàn)實(shí)意義。對(duì)銀行業(yè)"營(yíng)改增"問(wèn)題進(jìn)行研究,有助于銀行了解改革帶來(lái)的影響,并采取應(yīng)對(duì)措施推動(dòng)改革工作的順利進(jìn)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(yíng)改增"的試點(diǎn)方案,對(duì)H銀行的"營(yíng)改增"問(wèn)題進(jìn)行研究。第一部分主要闡述"營(yíng)改增"的研究背景和研究意義,并對(duì)國(guó)內(nèi)外學(xué)者關(guān)于稅收制度的研究成果進(jìn)行概述歸納,同時(shí)點(diǎn)明本文研究思路、研究方法和創(chuàng)新點(diǎn)。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(yíng)業(yè)稅、增值稅的相關(guān)概念以及我國(guó)"營(yíng)改增"的相關(guān)稅收理論,同時(shí)對(duì)我國(guó)銀行業(yè)"營(yíng)改增"的最新政策進(jìn)行梳理。第三部分介紹H銀行的基本概況,并通過(guò)數(shù)據(jù)測(cè)算分析"營(yíng)改增"背景下H銀行稅負(fù)、利潤(rùn)、現(xiàn)金流量和會(huì)計(jì)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(shí)施"營(yíng)改增"面臨的問(wèn)題,并就H銀行在"營(yíng)改增"背景下應(yīng)如何應(yīng)對(duì)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(yíng)改增"的新試點(diǎn)范圍,選取銀行業(yè)作為研究對(duì)象,緊跟時(shí)政熱點(diǎn)。目前國(guó)內(nèi)對(duì)銀行業(yè)"營(yíng)改增"的研究主要集中在稅改對(duì)整體行業(yè)的影響分析上,理論上會(huì)實(shí)現(xiàn)結(jié)構(gòu)性減稅,然而在實(shí)施過(guò)程中銀行規(guī)模不同可能會(huì)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(guò)對(duì)H銀行的案例研究發(fā)現(xiàn)"營(yíng)改增""會(huì)給H銀行的稅負(fù)、經(jīng)營(yíng)成果和現(xiàn)金流量等帶來(lái)負(fù)面效應(yīng),會(huì)計(jì)核算也會(huì)變得更加復(fù)雜。本文就H銀行實(shí)施"營(yíng)改增"面臨的問(wèn)題提出了相應(yīng)的對(duì)策,希望為其他同類(lèi)型商業(yè)銀行應(yīng)對(duì)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(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F832.3;F830.42

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