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| 银行业营业税改征增值税探析 内容摘要:我国银行业营业税宽税基、高税率的特点在世界范围都是罕见的，与世界其他国家尤其是发达国家的银行税制相比，仍然存在许多问题，制约了我国银行业的改革和发展。2012 年1 月1 日正式实行的《营业税改征增值税试点方案》有规定金融保险业税率水平及计税方式，但目前营改增还未涉及到金融行业。本文从营业税改征增值税的角度出发，分析营业税改征增值税对银行业发展的影响，以及在改革过程中可能面临的问题及应对措施。这对于深化我国银行税制改革、提升我国商业银行的整体竞争能力、提高我国商业银行整体良性发展和迎接空前激烈的市场竞争具有重要的意义。 关键词:银行业 增值税 营业税 税制改革 Abstracts: The wide tax base and the high tax rates of business tax in China's banking industry around the world are rare. Compared to other countries in the world especially developed countries bank tax system, there are still many problems which restricted banking industry’s reform and development in our country. “The business tax levy VAT pilot program ” included the VAT reform pilot industry expanding around the financial industry is formally introduced on January 1st, 2012 and it also formulated the tax rate and the way of figure up the tax. But till now, the financial industry is still not involved in the action. From the perspective of the reform of tax system, we can analysis that the influence on that business tax was replaced by VAT and the development of the banking sector. In the process of reform, we may face problems and find countermeasures. To improve the reform of bank system in our country, the whole competitive ability of Chinese Banks, the overall healthy development of Banks in China and to meet unprecedented fierce market competition, it has important significance. Key words: banking industry value-added tax business tax the reform of tax
目 录
一、引言 3
（一）研究背景及意义 3
（二）文献综述 4
二、我国银行业营业税改征增值税的必要性和可行性 5
（一）银行业营业税改征增值税的必要性 5
（二）银行业营业税改征增值税的可行性 7
三、银行增值税与营业税税负对比样本分析 8
（一）银行业营业税税负 8
（二）银行业增值税税负测算 9
（三）税负比较 11
四、国际上银行业增值税课征模式对我国的借鉴 11
（一）国际增值税课征模式借鉴 11
（二）对我国的借鉴意义 13
五、银行业营业税改征增值税的困难及应对措施 13
（一）税制设计方面 13
（二）税务管理方面 15
参考文献： 16
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