本文選題：銀行業(yè) + 稅收負擔(dān)　； 參考：《西南財經(jīng)大學(xué)》2013年碩士論文

【摘要】：銀行業(yè)是我國金融市場的重要組成部分,為提高我國資金的配置效率、促進國民經(jīng)濟健康發(fā)展起了重要作用。雖然近年來我國銀行業(yè)的經(jīng)營效益逐步得到改善,銀行業(yè)也被冠以“暴利”行業(yè)之稱,但是我國銀行業(yè)的迅速發(fā)展更多的是由于國家對銀行的政策性保護所造成的,如果利率完全市場化,銀行的經(jīng)營效益將會面臨嚴峻的挑戰(zhàn),而且,現(xiàn)行不合理的流轉(zhuǎn)稅負更是銀行業(yè)進一步發(fā)展的障礙�；谕晟圃鲋刀惖挚坻湕l、發(fā)展現(xiàn)代服務(wù)業(yè)和建設(shè)上海國際金融中心的目的,有必要對銀行業(yè)以營業(yè)稅為主體的流轉(zhuǎn)稅制進行改革。去年,財政部、國家稅務(wù)總局頒布的《營業(yè)稅改征增值稅試點方案》(以下簡稱《試點方案》)已經(jīng)把金融業(yè)納入改革范圍,規(guī)定“金融保險業(yè)和生活性服務(wù)業(yè),原則上適用增值稅簡易計稅方法”,但是對于金融保險業(yè)營業(yè)稅改征增值稅如何進行,卻沒有具體的方案。 本文正是在這樣的背景下,試圖通過理論與實證分析為我國完善金融業(yè)的流轉(zhuǎn)稅制提供一些思路,使銀行業(yè)在更加合理的稅制范圍內(nèi)發(fā)展,提高我國金融業(yè)的競爭力。 全文共分六個部分,各部分的主要內(nèi)容和觀點是 第一章,引言。主要闡明選題的背景和意義,梳理銀行業(yè)征收增值稅的研究成果。通過對國內(nèi)外文獻進行回顧,得出以下結(jié)論：第一,銀行業(yè)征收增值稅有其合理性,而我國現(xiàn)行營業(yè)稅制存在缺陷,已經(jīng)不適合銀行業(yè)的發(fā)展,有必要對其進行改革；第二,對銀行業(yè)流轉(zhuǎn)稅制改革應(yīng)考慮到金融服務(wù)的特殊性,比如征稅項目如何確定,稅率如何確定,稅收如何征管,具體的改革方式如何進行等；第三,綜合來看,現(xiàn)行對我國銀行業(yè)流轉(zhuǎn)稅制改革的研究還是停留在定性研究上,缺乏一定的定量分析。一些問題也必須通過定量分析來進行驗證,比如我國銀行業(yè)現(xiàn)行營業(yè)稅負到底有多重,現(xiàn)行營業(yè)稅負對銀行業(yè)經(jīng)營績效的影響如何,改革后能在多大程度上減輕銀行業(yè)流轉(zhuǎn)稅負。只有這些問題明確了,才能制定出合理的改革方案。 第二章,銀行業(yè)增值稅的相關(guān)理論研究。從理論的角度闡明我國征收銀行業(yè)增值稅的必要性,主要包括跨期消費模型、稅收中性原則、發(fā)展現(xiàn)代服務(wù)業(yè),增強我國銀行業(yè)競爭力的需要等。 第三章,我國銀行業(yè)流轉(zhuǎn)稅基本情況。主要分三個部分來介紹：首先,按時間順序分三個階段介紹了改革開放后我國銀行業(yè)流轉(zhuǎn)稅的產(chǎn)生和發(fā)展歷史；其次,根據(jù)《中華人民共和國營業(yè)稅條例》的規(guī)定,詳細介紹了我國現(xiàn)行營業(yè)稅課稅范圍、課稅依據(jù)和免稅依據(jù)等；最后,論述了我國銀行業(yè)實施流轉(zhuǎn)稅改革的必要性和緊迫性。一方面,要清楚的認識到我國現(xiàn)行營業(yè)稅存在的問題和缺陷。主要包括營業(yè)稅負過重、造成增值稅抵扣鏈條的中斷和金融服務(wù)出口不能抵扣進項稅額等；另一方面,增值稅具備的一些優(yōu)勢可以解決現(xiàn)行營業(yè)稅存在的一些問題。 第四章,銀行業(yè)征收增值稅的國際經(jīng)驗與啟示。從征稅范圍、課稅方法、可抵扣進項稅額標準和增值稅收入在中央與地方財力分配等四個角度對歐盟、澳大利亞等發(fā)達國家銀行業(yè)征收增值稅具體做法進行概括和比較,從而得出了如下對我國銀行業(yè)開征增值稅的啟示：從征稅范圍上看,各國對銀行業(yè)金融服務(wù)并不是全面征收增值稅,而是根據(jù)各國國情進行來進行決定；從課稅方法上看,現(xiàn)行的課稅方法基本上都來源于歐盟的“免稅法”,這種方法有其不可避免的缺陷,需要進行適當(dāng)?shù)母倪M；對于可抵扣進項稅額標準,各國從減少征稅成本和提高納稅遵從度的角度出發(fā),更多的是選取一些簡單易行的方法；關(guān)于中央與地方收入歸屬。短期內(nèi),需要把“營改增”那部分收入的大部分都留在地方。一旦地方政府有了其他的穩(wěn)定財政收入來源,再考慮中央與地方稅收分享比例和橫向轉(zhuǎn)移支付的問題。 第五章,我國銀行業(yè)“營改增”改革影響的實證分析。主要是通過選取典型樣本,運用描述性分析和實證分析,來驗證我國銀行業(yè)現(xiàn)行稅負的實際稅負(ETR)情況,并測算流轉(zhuǎn)稅負對銀行業(yè)經(jīng)營績效的影響,最后重點分析了采用歐盟“免稅法”對銀行業(yè)征收增值稅所帶來的影響：第一,從總體上看,我國對銀行業(yè)采用“免稅法”模式來課征增值稅將會使我國銀行業(yè)稅負大大下降,總體稅負平均下降67.78%。第二,從銀行業(yè)內(nèi)部看,股份制銀行稅負平均下降幅度要遠大于四大行。 第六章,我國銀行業(yè)開征增值稅的政策建議。在充分分析我國銀行業(yè)征收增值稅的困難和借鑒國際經(jīng)驗的基礎(chǔ)上,對我國銀行業(yè)“營改增”改革提出了相應(yīng)的建議：第一,按照金融業(yè)務(wù)的不同采取不同的征稅辦法,這是改革的基本思路；第二,進一步優(yōu)化“分稅制”,完善地方稅制,這是改革的制度保障；第三,要優(yōu)化稅收征管水平；第四,要選擇上海部分銀行進行“營改增”試點。 本文的主要貢獻在于： 第一,對理論部分的分析更加詳細透徹。首先,在對國外文獻進行分析時,分別從國外學(xué)者對銀行業(yè)征收增值稅的不同觀點以及如何征收兩個角度展開,使之更有參考價值;其次,對銀行業(yè)征收增值稅尋求理論支持,以往文章很少涉及這一點； 第二,以往文章對于銀行業(yè)改征增值稅大多都是規(guī)范分析,本文則從實證分析的角度論證了我國銀行業(yè)的流轉(zhuǎn)稅負情況、現(xiàn)行流轉(zhuǎn)稅制對銀行業(yè)經(jīng)營績效影響程度以及改革后流轉(zhuǎn)稅負的下降程度等問題,并在分析的過程中特別指出在“營改增”改革時要注意四大傳統(tǒng)銀行、股份制銀行和其他銀行金融機構(gòu)之間稅負的差異性,以此制定適合國情的改革方案； 銀行業(yè)增值稅的改革已經(jīng)是大勢所趨,本文認為站在整個國家的利益角度考慮,減稅并不是銀行業(yè)流轉(zhuǎn)稅改革的根本目的,更重要的是完善增值稅抵扣鏈條,促進銀行業(yè)與制造業(yè)的融合發(fā)展,降低整個現(xiàn)代服務(wù)業(yè)的稅收負擔(dān),以期為我國經(jīng)濟的轉(zhuǎn)型提供稅收政策支持。
[Abstract]:Banking is an important part of our financial market. It plays an important role in improving the efficiency of the allocation of funds and promoting the healthy development of the national economy. Although the operating benefits of the banking industry in China have been gradually improved in recent years, the banking industry is also known as the "profiteering" industry, but the rapid development of China's banking industry is more than that. As a result of the state's policy protection of the bank, if the interest rate is completely marketed, the operating benefit of the bank will face a severe challenge. Moreover, the current unreasonable circulation tax is the obstacle to the further development of the banking industry. Based on the improvement of the value-added tax deduction chain, the development of modern service industry and the construction of the Shanghai international financial center is the goal. In the last year, the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as "the pilot scheme") issued by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the pilot scheme) have incorporated the financial industry into the scope of the reform, which stipulates that "the financial and insurance industry and the living service industry, in principle, are easy to apply the VAT." Tax calculation method ", but there is no specific plan for how to change VAT in financial and insurance industry.
In this context, this paper tries to provide some ideas for improving the transfer tax system of the financial industry through theoretical and empirical analysis, so that the banking industry will develop in a more reasonable tax system and improve the competitiveness of the financial industry in our country.
The full text is divided into six parts. The main contents and viewpoints of each part are
The first chapter, introduction, mainly clarifies the background and significance of the topic, and combs the research results of the collection of value-added tax in the banking industry. Through the review of the domestic and foreign literature, the following conclusions are made: first, the collection of value-added tax in the banking industry has its rationality, and the current business tax system in our country has defects, which is not suitable for the development of the banking industry, and it is necessary to enter into it. Second, the reform of the banking tax system should take into account the particularity of the financial services, such as how to determine the tax items, how to determine the tax rate, how to levy taxes, and how to carry out the specific reform methods. Third, in a comprehensive view, the current research on the reform of the tax system for China's banking sector is still lacking in qualitative research. There are some quantitative analysis. Some problems must be verified by quantitative analysis, such as how the current business tax burden of our banking industry is multiple, the effect of current business tax burden on the performance of banking business and how much the bank transfer tax can be reduced after the reform. A rational reform program.
The second chapter, the theoretical research on the value added tax of the banking industry. From the theoretical point of view, it clarifies the necessity of the collection of value-added tax in the banking industry in China, including the intertemporal consumption model, the tax neutral principle, the development of modern service industry, and the enhancement of the competitiveness of China's banking industry.
The third chapter, the basic situation of the circulation tax in China's banking industry, is mainly divided into three parts: first, it introduces the production and development history of the circulation tax in China's banking industry after the reform and opening up in three stages according to the order of time. Secondly, according to the regulations of the People's Republic of China business tax regulations, the current tax model of our current business tax is introduced in detail. In the end, the necessity and urgency of carrying out the reform of the circulation tax in China's banking industry is discussed. On the one hand, the existing problems and defects of the current business tax in China should be clearly recognized, including the overburden of business tax burden, the interruption of the value-added tax deduction chain and the non deductible entry of the financial services export. On the other hand, some advantages of VAT can solve some problems existing in the current business tax.
The fourth chapter, the international experience and Enlightenment of the collection of value-added tax in the banking industry. From the four angles of tax scope, tax method, deductible entry tax standard and value added tax revenue in the central and local financial resources distribution, the specific practice of VAT collection in the EU and Australia and other developed countries is summarized and compared, thus the following are drawn From the scope of Taxation, the financial services of the banks do not collect the value-added tax in an all-round way, but decide according to the national conditions of each country. From the method of Taxation, the current methods of taxation are basically derived from the "tax exemption law" of the European Union. This method has its inevitable shortage. There is a need for proper improvement; for the deductible import tax standard, from the point of view of reducing the tax cost and improving the tax compliance, more and more simple and easy methods are selected; in the short term, most of the income of the "camp to be increased" needs to be left in the local area. When local governments have other sources of stable financial revenue, we should consider the issue of tax sharing between central and local governments and the issue of horizontal transfer payments.
The fifth chapter, the empirical analysis of the impact of the reform of the banking sector in China, mainly through the selection of typical samples, the use of descriptive analysis and empirical analysis to verify the actual tax burden (ETR) situation of the current tax burden of China's banking industry, and calculate the impact of the transfer tax on the performance of the banking business, and finally the emphasis is on the adoption of the EU "tax exemption". The effect of VAT on the banking industry is the first. Firstly, in general, the tax burden tax of our banking industry will be reduced greatly by the use of the "duty-free law" model in our country. The average tax burden of the total tax burden decreases by 67.78%. second. The average tax burden of the joint-stock bank is far more than four from the banking industry. Big line.
The sixth chapter, China's banking industry to levy value-added tax policy recommendations. On the basis of analyzing the difficulties in the collection of value-added tax in China's banking industry and drawing on the international experience, some suggestions are put forward for the reform of the "camp to increase" in our banking industry. First, the basic idea of the reform is to collect different tax measures according to the different financial business. Second, to further optimize the "tax system" and improve the local tax system, which is the system guarantee for the reform; third, we should optimize the level of tax collection and management; fourth, we should choose some banks in Shanghai to carry out the "camp to increase" pilot.
The main contributions of this article are as follows:
First, the analysis of the theoretical part is more detailed. First, in the analysis of the foreign literature, the different views of foreign scholars on the collection of value-added tax on the banking industry and how to levy two angles are carried out to make it more valuable. Secondly, it seeks theoretical support for the collection of value-added tax on the banking industry, and the previous articles rarely involve this one. Point;
Second, most of the previous articles are normative analysis on the value added tax of banking industry. This article demonstrates the tax burden on the circulation of banking in our country from the perspective of empirical analysis, the influence degree of current circulation tax on the performance of banking business and the decline degree of the tax burden after the reform, especially in the process of analysis. During the reform, we should pay attention to the difference of the tax burden between the four traditional banks, the joint-stock banks and other banking financial institutions, so as to make the reform plan suitable for the national conditions.
The reform of the value added tax of the banking industry has been the trend of the times. In this paper, considering the interests of the whole country, the tax reduction is not the fundamental purpose of the reform of the bank transfer tax. It is more important to improve the value-added tax deduction chain, promote the integration and development of the banking industry with the manufacturing industry, and reduce the tax burden of the whole modern service industry. The transformation of the country's economy provides tax policy support.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F832.3

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