内容摘要：由于营业税具有重复征税等明显的问题, 以增值税替代营业税已成为我国今后一轮税制改革的重要目标。无论是从银行业的自身行业特点, 还是银行业与其他行业税负、国外同业税负的比较来看, 我国现行的金融税收政策存在税负偏高的问题,由此也造成了对银行业发展的一些限制。近年来，上海一直致力于建设国际性金融中心，而我国银行业所代表的间接融资目前还是企业主要的融资渠道。银行业税制改革对于上海在建设国际金融中心过程中作为一项外部改革显得更为紧迫与需要。银行业务涉及范围广泛,需要谨慎地区别对待与讨论。本文将分析适应上海国际金融中心建设的要求在上海进行这项改革试点的必要性和可行性, 并结合国际经验给出具体建议。
 
关键词：银行业 营业税 增值税 金融中心
 
Abstract：Alternative business tax business tax has the obvious problem of double taxation, VAT has become an important goal for the next round of tax reform. Banking industry characteristics, or the tax burden on the banking industry and other industries, the foreign interbank tax comparison, the current financial tax policy problem of high tax burden, which also resulted in the banking sector development of several limitations. In recent years, Shanghai has been committed to building an international financial center, China's banking industry on behalf of indirect financing is still the main financing channels. The the banking tax reform in the process of building an international financial center in Shanghai as an external reform more urgent need. Cover a wide range of banking, need to be careful to be treated differently and discussion. This paper will analyze adapt to the requirements of the construction of Shanghai international financial center in Shanghai, the necessity and feasibility of the pilot reform, combined with international experience gives specific recommendations.
 
Key words: Banking  business tax  VAT  financial center

目  录

 

一 、引言 3

二、文献综述 3

三、上海银行业营业税改征增值税试点的必要性 4

四、银行业营业税制的现状及问题 6

(一)银行业税制现状 6

（二）银行业税制中存在的问题 7

五、银行业营业税改征增值税的改革障碍 8

（一）税制设计上的困难 8

（二）影响地方财政收入 8

六、国外银行业增值税制的比较 9

（一）欧盟 10

（二）新西兰 10

（三）新加坡 10

七、上海进行银行业营业税改征增值税试点的具体建议 11

（一）税制设计 12

（二）配套改革 13

参考文献 14