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| 营改增对商业银行税负的影响研究——以广东农信为例 摘 要 自1994年，我国就开始实行营业税和增值税并行的双轨制模式，这在一定程度上保障了中央和地方的财政收入能够稳定增长，从而促进了国家的发展。但随着我国社会主义市场经济的快速发展，原有的双轨制就无法再适应快速发展的经济，“营改增”势在必行。因此，2012年，我国开始了税制改革，最先是选取了一些地区和行业进行试点，直到2016年，金融业才被纳入“营改增”的改革范围，至此，我国全面实行“营改增”。而银行业作为金融行业的三大支柱之一，也必然受到了深刻的影响。 本文采用了理论和实证相结合的方式，从税收相关理论和实际出发，从不同的角度分析银行业在“营改增”环境下的前后变化，并提出相应的建议积极响应“营改增”改策。“营改增”的不断深化改革，能够有效推动我国银行业经济的平稳发展，改善当前金融环境，为我国经济发展提供可靠保障。 关键词：营改增；商业银行；税负影响；广东农信 Abstract Since 1994, China's business tax and value-added tax have merged intotwo tax items, which promoted national development by ensuring thatcentral and local fiscal revenues could increase stably to some extent. But, with the fast development of the market economy in China,the conventional two-gauge system can’t correspond to the rapidly developing economy, and the momentum of " Value-added tax " is necessary. That's why in 2012, China launched tax reform,first testing several regions and industries,and until 2016, he financial economy was included in the "increase tax reform" reform area, the and now China has implemented " Value-added tax " in its entirety. Banking was inevitably deeply influenced as one ofthe three pillars of the financial industry. Based on the theory and demonstration of Taxation,this test analyzes the changes of banking industry before and after in the environment of replacingbusiness tax with value-added tax from different angles, and puts forward appropriate proposals and actively responds to the reform of corporate tax through VAT to Replace. Depth the reform of the "replacement of trade tax by VAT" can effectively promote the steady economic development of China's banking economy,improve the current financial environment, and provide reliable security for China's economic development. Key words: Value-added tax, Commercial bank, Influence of the tax burdened 目 录 摘 要 I Abstract II “营改增”对商业银行税负的影响研究 1 一、引言 1 （一）研究背景和意义 1 （二）文献综述 1 （三）研究思路和方法 3 二、“营改增”简况及相关理论 4 （一）“营改增”简况 4 （二）“营改增”政策及理论基础 6 三、 “营改增”对商业银行税负影响的案例分析 8 （一）“营改增”对商业银行税负影响的概况 9 （二）案例分析---广东农信 9 四、 “营改增”后商业银行的应对措施 17 （一）调整经营模式 17 （二）加强内部控制 18 （三）进行税务筹划 19 五、结论 20 参考文献 21 致 谢 22 |
