“營改增”對MS商業(yè)銀行的影響及對策研究
發(fā)布時間：2019-02-23 15:23
【摘要】：中國作為發(fā)展中國家的一員,經(jīng)濟實力比較強大,為了更好發(fā)揮示范作用,中國稅收制度在不斷完善。中國稅收制度的變化引起世界的廣泛關注,從2009年的消費型增值稅的成功轉型,到今天的“營改增”,中國稅制的變化見證了中國經(jīng)濟的發(fā)展。上海市部分行業(yè)的“營改增”試點拉開了這場改革的序幕,伴隨我國經(jīng)驗的積累以及經(jīng)濟的發(fā)展,“營改增”試點范圍、改革行業(yè)都在不斷擴大�，F(xiàn)今,營業(yè)稅成為中國稅收的過去時,增值稅將成為中國流轉稅的主旋律,發(fā)揮其經(jīng)濟調控和財政作用。金融業(yè)涉及人們生活的方方面面,金融業(yè)的穩(wěn)定對民生發(fā)展具有重要意義。尤其是在“營改增”之后,銀行業(yè)應該主動響應國家政策號召,主動順應國家改革趨勢,以避免銀行業(yè)稅改對銀行的不良影響,順利通過稅改的過渡期。只有這樣商業(yè)銀行才能更好實現(xiàn)自身發(fā)展,享受改革給企業(yè)帶來的好處。目前營業(yè)稅改增值稅正在穩(wěn)步進行,本文基于“營改增”的現(xiàn)實情況,以上市銀行—MS商業(yè)銀行為例,結合銀行業(yè)自身特點,在閱讀和總結大量資料后,對MS商業(yè)銀行進行分析研究。本文共分為五部分。第一部分,描述文章研究背景及意義。金融業(yè)是現(xiàn)代國民經(jīng)濟體系的必不可少的一部分,商業(yè)銀行的發(fā)展對我國經(jīng)濟發(fā)展、財政收入都發(fā)揮著重要作用。商業(yè)銀行的重要作用決定了其在經(jīng)濟運行中的地位。金融業(yè)“營改增”,不僅深化了全行業(yè)的財稅改革,而且在一定程度上有利于商業(yè)銀行優(yōu)化其經(jīng)營結構,明確自身發(fā)展方向,釋放企業(yè)活力。第二部分,介紹了 MS商業(yè)銀行的主要營業(yè)收入結構、基本業(yè)務以及涉稅情況,大體上了解MS商業(yè)銀行的經(jīng)營情況和業(yè)務范疇。對比分析“營改增”前后MS商業(yè)銀行的主要稅種、稅率、稅收優(yōu)惠等的情況。第三部分,從稅收原理上詳細介紹“營改增”前后,MS商業(yè)銀行的納稅變化,用數(shù)據(jù)指標生動具體地展示“營改增”對MS商業(yè)銀行的影響。通過財務數(shù)據(jù),詳細分析MS商業(yè)銀行的收入、費用、成本、利潤受此次“營改增”政策的影響變化。第四部分,深入分析MS商業(yè)銀行在“營改增”過程存在的問題以及原因。本章從上一章“營改增”對MS商業(yè)銀行各方面產(chǎn)生的影響入手,分析問題并找出相關原因。第五部分,針對上述MS商業(yè)銀行存在的問題,提出相關建議。具體包括:完善增值稅管理體系;優(yōu)化投資模式;調整MS商業(yè)銀行的業(yè)務模式;改善MS商業(yè)銀行的財務管理狀況,優(yōu)化納稅環(huán)境;提高MS商業(yè)銀行稅收籌劃能力。
[Abstract]:As a developing country, China's economic strength is relatively strong, in order to better play the role of demonstration, China's tax system is constantly improving. The change of China's tax system has aroused widespread concern in the world. From the successful transformation of consumption-type value-added tax in 2009 to the "reform of business" today, the change of China's tax system witnessed the development of China's economy. With the accumulation of experience and economic development in our country, the pilot range of "reform and increase" in Shanghai has been continuously expanded. Nowadays, business tax becomes the past of Chinese tax, value added tax will become the main melody of China's turnover tax, and play its role of economic regulation and finance. The financial industry involves all aspects of people's life, and the stability of the financial industry is of great significance to the development of people's livelihood. Especially after "reform and increase", the banking industry should take the initiative to respond to the call of national policy and adapt to the trend of national reform, so as to avoid the adverse effects of tax reform on banks and smoothly pass the transitional period of tax reform. Only in this way can the commercial banks realize their own development and enjoy the benefits of the reform. At present, the business tax reform of value-added tax is proceeding steadily. This paper, based on the reality of "business reform and increase", takes the listed bank-MS commercial bank as an example, combining with the characteristics of the banking industry, after reading and summarizing a large number of materials, MS commercial banks are analyzed and studied. This paper is divided into five parts. The first part describes the background and significance of the research. The financial industry is an indispensable part of the modern national economic system. The development of commercial banks plays an important role in the economic development and fiscal revenue of our country. The important role of commercial banks determines their position in economic operation. The financial industry not only deepens the fiscal and tax reform in the whole industry, but also helps the commercial banks to optimize their management structure, clarify their own development direction and release the vitality of the enterprises to a certain extent. The second part introduces the main operating income structure, basic business and tax-related situation of MS commercial bank, and generally understands the operation and business scope of MS commercial bank. The main tax types, tax rates and tax preferences of MS commercial banks before and after "Business Reform and increase" are compared and analyzed. In the third part, the tax changes of MS commercial banks before and after "business reform and increase" are introduced in detail from the tax principle, and the influence of "business reform and increase" on MS commercial banks is illustrated vividly and concretely with the data index. Based on the financial data, this paper analyzes in detail the changes of MS commercial bank's income, expenses, cost and profit under the influence of this policy. In the fourth part, the problems and reasons of MS commercial banks in the process of "Business Reform and increase" are deeply analyzed. This chapter starts with the influence on MS commercial banks in the previous chapter, analyzes the problems and finds out the related reasons. The fifth part, in view of above MS commercial bank existence question, puts forward the related proposal. It includes: perfecting the VAT management system, optimizing the investment mode, adjusting the business model of MS commercial bank, improving the financial management condition of MS commercial bank, optimizing the tax paying environment, and improving the ability of tax planning of MS commercial bank.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F832.33;F830.42
本文編號：2428954
[Abstract]:As a developing country, China's economic strength is relatively strong, in order to better play the role of demonstration, China's tax system is constantly improving. The change of China's tax system has aroused widespread concern in the world. From the successful transformation of consumption-type value-added tax in 2009 to the "reform of business" today, the change of China's tax system witnessed the development of China's economy. With the accumulation of experience and economic development in our country, the pilot range of "reform and increase" in Shanghai has been continuously expanded. Nowadays, business tax becomes the past of Chinese tax, value added tax will become the main melody of China's turnover tax, and play its role of economic regulation and finance. The financial industry involves all aspects of people's life, and the stability of the financial industry is of great significance to the development of people's livelihood. Especially after "reform and increase", the banking industry should take the initiative to respond to the call of national policy and adapt to the trend of national reform, so as to avoid the adverse effects of tax reform on banks and smoothly pass the transitional period of tax reform. Only in this way can the commercial banks realize their own development and enjoy the benefits of the reform. At present, the business tax reform of value-added tax is proceeding steadily. This paper, based on the reality of "business reform and increase", takes the listed bank-MS commercial bank as an example, combining with the characteristics of the banking industry, after reading and summarizing a large number of materials, MS commercial banks are analyzed and studied. This paper is divided into five parts. The first part describes the background and significance of the research. The financial industry is an indispensable part of the modern national economic system. The development of commercial banks plays an important role in the economic development and fiscal revenue of our country. The important role of commercial banks determines their position in economic operation. The financial industry not only deepens the fiscal and tax reform in the whole industry, but also helps the commercial banks to optimize their management structure, clarify their own development direction and release the vitality of the enterprises to a certain extent. The second part introduces the main operating income structure, basic business and tax-related situation of MS commercial bank, and generally understands the operation and business scope of MS commercial bank. The main tax types, tax rates and tax preferences of MS commercial banks before and after "Business Reform and increase" are compared and analyzed. In the third part, the tax changes of MS commercial banks before and after "business reform and increase" are introduced in detail from the tax principle, and the influence of "business reform and increase" on MS commercial banks is illustrated vividly and concretely with the data index. Based on the financial data, this paper analyzes in detail the changes of MS commercial bank's income, expenses, cost and profit under the influence of this policy. In the fourth part, the problems and reasons of MS commercial banks in the process of "Business Reform and increase" are deeply analyzed. This chapter starts with the influence on MS commercial banks in the previous chapter, analyzes the problems and finds out the related reasons. The fifth part, in view of above MS commercial bank existence question, puts forward the related proposal. It includes: perfecting the VAT management system, optimizing the investment mode, adjusting the business model of MS commercial bank, improving the financial management condition of MS commercial bank, optimizing the tax paying environment, and improving the ability of tax planning of MS commercial bank.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F832.33;F830.42
【參考文獻】
相關期刊論文 前10條
1 唐梅;趙媛媛;周寧;;“營改增”對商業(yè)銀行經(jīng)營管理的影響[J];西南金融;2017年01期
2 龐琪;;“營改增”對河南省城市商業(yè)銀行的影響及對策研究[J];金融經(jīng)濟;2016年20期
3 宋玉;;營改增對城市商業(yè)銀行的影響與財務對策[J];時代金融;2016年23期
4 鮑江燕;;營改增對商業(yè)銀行的影響及對策[J];金融與經(jīng)濟;2016年07期
5 劉向明;;營改增對商業(yè)銀行的影響[J];中國金融;2016年12期
6 葛小慧;;淺議營改增對商業(yè)銀行財務管理的影響與對策[J];會計師;2016年07期
7 中國人民銀行葫蘆島市中心支行、遼陽銀行葫蘆島分行聯(lián)合課題組;李建忠;孫艷;;淺析商業(yè)銀行實行“營改增”的影響和對策[J];金融會計;2015年10期
8 農業(yè)銀行江蘇省分行營業(yè)部課題組;;營改增對我國銀行業(yè)的影響分析[J];現(xiàn)代金融;2015年09期
9 陳禮祥;;“營改增”背景下企業(yè)稅收籌劃的相關建議[J];金融經(jīng)濟;2015年16期
10 魏志華;夏永哲;;金融業(yè)“營改增”的稅負影響及政策選擇——基于兩種征稅模式的對比研究[J];經(jīng)濟學動態(tài);2015年08期
，本文編號：2428954
本文鏈接：http://www.sikaile.net/guanlilunwen/caiwuguanlilunwen/2428954.html
最近更新
教材專著
