本文選題：“營改增” + 銀行業(yè)　； 參考：《遼寧工程技術大學》2017年碩士論文

【摘要】：從2016年5月1日開始,我國全面實行“營改增”。銀行業(yè)在全面實行“營改增”的政策下也受到了相應的影響,而這種影響會在銀行業(yè)的財務績效上得以集中體現(xiàn)。分析和探討銀行業(yè)推行“營改增”對其財務績效的影響,直接關系到銀行業(yè)的經(jīng)營決策和發(fā)展戰(zhàn)略,對促進銀行業(yè)的發(fā)展具有重要意義。本文以銀行業(yè)為研究對象,以實行“營改增”對其財務績效的影響為研究目的,采用理論研究和實證研究相結(jié)合的方法,分別從稅負變動、固定資產(chǎn)抵扣效應和經(jīng)營成本抵扣效應三方面對銀行業(yè)財務績效的影響進行理論分析并提出研究假設。結(jié)合銀行業(yè)的財務特點選取盈利能力、流動性和成長能力作為評價銀行業(yè)財務績效的指標,選取上市商業(yè)銀行從2016年第二季度到2017年第一季度的財務數(shù)據(jù)進行實證分析。研究結(jié)果表明,銀行業(yè)實行“營改增”后帶來的稅負變動與銀行業(yè)的財務績效存在相關性,且為負相關關系,說明銀行業(yè)實行“營改增”后如果稅負下降,則會對銀行業(yè)的財務績效產(chǎn)生促進作用;銀行業(yè)實行“營改增”后帶來的經(jīng)營成本抵扣效應與銀行業(yè)的財務績效存在正相關關系,即銀行用于經(jīng)營服務的外購的產(chǎn)品和服務占總成本的比例越大,越能促進銀行業(yè)財務績效的提高;而銀行業(yè)實行“營改增”后帶來的固定資產(chǎn)抵扣效應沒有對銀行業(yè)的財務績效產(chǎn)生影響。針對實行“營改增”后對銀行業(yè)財務績效影響提出相應的對策建議,一是進行合理的納稅籌劃,降低銀行業(yè)稅負;二是規(guī)范銀行內(nèi)部管理,提升財務精細化管理水平;三是調(diào)整銀行發(fā)展戰(zhàn)略,加快經(jīng)營戰(zhàn)略轉(zhuǎn)型。
[Abstract]:Starting from May 1, 2016, our country has fully implemented "camp reform and increase". The banking industry is also affected by the policy of "reform and increase", which will be reflected in the financial performance of the banking industry. It is of great significance to analyze and discuss the influence of the implementation of "business reform and increase" on the financial performance of the banking industry, which is directly related to the management decision and development strategy of the banking industry, and it is of great significance to promote the development of the banking industry. This paper takes the banking industry as the research object, takes the effect of "business reform and increase" on its financial performance as the research purpose, adopts the method of combining the theory research and the empirical research, separately changes from the tax burden, This paper makes a theoretical analysis of the effect of fixed assets deduction effect and operating cost deduction effect on the financial performance of the banking industry and puts forward the research hypotheses. Combined with the financial characteristics of the banking industry, the profitability, liquidity and growth ability are selected as indicators to evaluate the financial performance of the banking industry, and the financial data of listed commercial banks from the second quarter of 2016 to the first quarter of 2017 are selected for empirical analysis. The results show that there is a negative correlation between the changes of tax burden and the financial performance of the banking industry, which indicates that the tax burden of the banking industry decreases after the implementation of the "business reform and increase". It will promote the financial performance of the banking industry, and there is a positive correlation between the operating cost offsetting effect and the financial performance of the banking industry. That is, the larger the proportion of the products and services purchased by banks to the total cost, the better the financial performance of the banking industry. However, the fixed assets offsetting effect brought by the banking reform has no effect on the financial performance of the banking industry. This paper puts forward corresponding countermeasures and suggestions on the impact of "management reform and increase" on the financial performance of the banking industry. One is to carry out reasonable tax planning to reduce the tax burden on the banking sector, and the other is to standardize the internal management of the bank and improve the level of finer financial management. Third, adjust the development strategy of banks and accelerate the transformation of business strategy.
【學位授予單位】：遼寧工程技術大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F830.42;F832.3

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