“營改增”對工商銀行A分行的影響及應對措施
發(fā)布時間：2018-11-25 18:43
【摘要】：根據國家的規(guī)定,金融業(yè)在2016年5月1日以后開始就其提供的服務繳納增值稅。此次稅制改革將整個行業(yè)的動產、不動產消費串聯起來,形成流通的增值稅抵扣鏈條。金融業(yè)是國民經濟的重要組成部分,極大地推動了經濟的發(fā)展。銀行作為金融業(yè)的主體,也開始繳納增值稅,但是增值稅對銀行來說是一個新的稅種,因此不可避免對銀行產生了方方面面的影響。本文從"營改增"對銀行的影響出發(fā),以目前2016年12月31日之前頒布的稅收政策為突破點分析了"營改增"會對銀行業(yè)的5個方面產生影響,包括對財務報表的影響、對其他方面的影響以及針對這些影響的應對措施的一般意義的研究。之后以工商銀行A分行為例,詳細地分析了這些影響。其中對財務報表的影響側重于以工商銀行A分行2016年的營業(yè)數據為基礎分析"營改增"前后稅負的變化,同時還分析了 A分行營業(yè)利潤、凈利潤的變化。對其他方面的影響則包括四個部分,分別是對會計核算的影響,對對外議價的影響,對發(fā)票管理的影響和對稅務風險的影響。其中對于會計核算的影響主要在于記賬方式、稅款核算上有不同,對議價能力的影響主要針對于不同的納稅身份,對發(fā)票管理的影響在于"營改增"后發(fā)票管理有所變化,對稅務風險的影響主要是新政策出臺的理解有誤造成的。第五章主要是針對這些影響提出應對措施,對財務報表的影響則是通過合理實施外包項目來解決,商業(yè)銀行實施外包項目主要分為三類,分別是業(yè)務流程類、專有技術類和管理支持類,A分行可以將不良貸款催收清收外包、銀行卡業(yè)務外包、信息運行維護支出外包、業(yè)務宣傳支出外包,當然銀行在考慮外包服務的時候需要考慮風險因素,包括法律風險、道德風險、操作風險,結合各種因素做出作恰當的外包支出。針對對外議價的風險,銀行需要加強客戶分類訂價管理和供應商審核,同時還要注意合同條款,確保合同條款明晰,此外銀行還要與客戶或者供應商保持密切溝通,確保銀行和供應商、銀行和客戶都享受到稅收紅利。針對發(fā)票管理的影響,銀行需要建設增值稅發(fā)票管理系統(tǒng),制定明確的發(fā)票管理制度,從銷項發(fā)票管理確保增值稅專用發(fā)票的領用、開具、作廢、紅字沖銷等合規(guī),從進項發(fā)票的管理確保增值稅進項發(fā)票的獲取、移交、抵扣等不出現問題,以此來防范增值稅發(fā)票風險。針對稅務風險的影響,銀行可以建立增值稅稅務風險管理體系來防范稅務風險,銀行可以通過6個方面來搭建增值稅稅務風險管理體系,分別是建立目標、風險識別、風險評估、風險應對、風險管理的評估、風險管理的改進。通過這6個方面的實施建設,銀行能夠很好地防范稅務風險。針對會計核算的風險,銀行需要加強員工的業(yè)務培訓能力來提高員工的專業(yè)知識和業(yè)務技能。最后一章則是總結。
[Abstract]:According to state regulations, the financial industry will pay VAT for its services after May 1, 2016. The tax reform will be the entire industry of movable property, real estate consumption together, forming the circulation of value-added tax deduction chain. The financial industry is an important part of the national economy, which greatly promotes the development of the economy. Banks, as the main body of the financial industry, also began to pay value-added tax, but value-added tax is a new tax for banks, so it inevitably has an impact on all aspects of the bank. Starting from the impact of "business reform and increase" on banks, this paper analyzes the impact of "business reform increase" on five aspects of the banking industry, including the impact on financial statements, taking the tax policy promulgated before December 31, 2016, as a breakthrough point. A study of other aspects and the general significance of responses to these impacts. Then take ICBC branch A as an example to analyze these effects in detail. The impact on financial statements focuses on analyzing the changes of tax burden before and after "Business change" based on the operating data of Industrial and Commercial Bank of China (ICBC) in 2016. At the same time, the changes of operating profit and net profit of branch A are also analyzed. The impact on other aspects includes four parts: the impact on accounting, the impact on external bargaining, the impact on invoice management and the impact on tax risk. The influence on accounting mainly lies in the way of accounting, the tax accounting is different, the influence on bargaining power is mainly aimed at different tax paying status, and the influence on invoice management lies in the change of invoice management after "business reform and increase". The impact on tax risk is mainly due to the misinterpretation of the new policy. The fifth chapter is mainly to put forward the measures to deal with these effects. The impact on financial statements is solved through the rational implementation of outsourcing projects. Commercial banks to implement outsourcing projects are divided into three categories, respectively, business process. Branch A can outsource non-performing loans, outsource bank card business, outsource information operation and maintenance expenses, and outsource propaganda expenses. Of course, banks need to consider risk factors, including legal risk, moral hazard, operational risk, combined with various factors to make appropriate outsourcing expenditure. In view of the risk of foreign negotiation, banks need to strengthen customer classification pricing management and supplier audit, and at the same time, they should pay attention to the terms of the contract to ensure that the contract terms are clear. In addition, banks should maintain close communication with customers or suppliers. Ensure that banks and suppliers, banks and customers receive tax dividends. In view of the impact of invoice management, banks need to build a VAT invoice management system, formulate a clear invoice management system, and ensure compliance with the receipt, issuance, cancellation and cancellation of special VAT invoices from the sales invoice management. In order to prevent the risk of VAT invoice, there are no problems in obtaining, transferring and deducting VAT invoice from the management of incoming invoice. In view of the impact of tax risk, banks can establish VAT tax risk management system to guard against tax risk, banks can set up VAT tax risk management system in six aspects, which is to establish target and risk identification, respectively. Risk assessment, risk response, risk management assessment, risk management improvement. Through the implementation of these six aspects of construction, banks can be a good guard against tax risks. In view of the risk of accounting, banks need to strengthen the staff's business training ability to improve their professional knowledge and business skills. The last chapter is a summary.
【學位授予單位】：南京大學
【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：2357065
[Abstract]:According to state regulations, the financial industry will pay VAT for its services after May 1, 2016. The tax reform will be the entire industry of movable property, real estate consumption together, forming the circulation of value-added tax deduction chain. The financial industry is an important part of the national economy, which greatly promotes the development of the economy. Banks, as the main body of the financial industry, also began to pay value-added tax, but value-added tax is a new tax for banks, so it inevitably has an impact on all aspects of the bank. Starting from the impact of "business reform and increase" on banks, this paper analyzes the impact of "business reform increase" on five aspects of the banking industry, including the impact on financial statements, taking the tax policy promulgated before December 31, 2016, as a breakthrough point. A study of other aspects and the general significance of responses to these impacts. Then take ICBC branch A as an example to analyze these effects in detail. The impact on financial statements focuses on analyzing the changes of tax burden before and after "Business change" based on the operating data of Industrial and Commercial Bank of China (ICBC) in 2016. At the same time, the changes of operating profit and net profit of branch A are also analyzed. The impact on other aspects includes four parts: the impact on accounting, the impact on external bargaining, the impact on invoice management and the impact on tax risk. The influence on accounting mainly lies in the way of accounting, the tax accounting is different, the influence on bargaining power is mainly aimed at different tax paying status, and the influence on invoice management lies in the change of invoice management after "business reform and increase". The impact on tax risk is mainly due to the misinterpretation of the new policy. The fifth chapter is mainly to put forward the measures to deal with these effects. The impact on financial statements is solved through the rational implementation of outsourcing projects. Commercial banks to implement outsourcing projects are divided into three categories, respectively, business process. Branch A can outsource non-performing loans, outsource bank card business, outsource information operation and maintenance expenses, and outsource propaganda expenses. Of course, banks need to consider risk factors, including legal risk, moral hazard, operational risk, combined with various factors to make appropriate outsourcing expenditure. In view of the risk of foreign negotiation, banks need to strengthen customer classification pricing management and supplier audit, and at the same time, they should pay attention to the terms of the contract to ensure that the contract terms are clear. In addition, banks should maintain close communication with customers or suppliers. Ensure that banks and suppliers, banks and customers receive tax dividends. In view of the impact of invoice management, banks need to build a VAT invoice management system, formulate a clear invoice management system, and ensure compliance with the receipt, issuance, cancellation and cancellation of special VAT invoices from the sales invoice management. In order to prevent the risk of VAT invoice, there are no problems in obtaining, transferring and deducting VAT invoice from the management of incoming invoice. In view of the impact of tax risk, banks can establish VAT tax risk management system to guard against tax risk, banks can set up VAT tax risk management system in six aspects, which is to establish target and risk identification, respectively. Risk assessment, risk response, risk management assessment, risk management improvement. Through the implementation of these six aspects of construction, banks can be a good guard against tax risks. In view of the risk of accounting, banks need to strengthen the staff's business training ability to improve their professional knowledge and business skills. The last chapter is a summary.
【學位授予單位】：南京大學
【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：2357065
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