本文關(guān)鍵詞： 商業(yè)銀行 營改增 稅負(fù) 效率 數(shù)據(jù)包絡(luò)分析　出處：《復(fù)旦大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：金融業(yè)是我國最重要的產(chǎn)業(yè)之一,是我國經(jīng)濟(jì)的命脈,而商業(yè)銀行又是金融業(yè)的基礎(chǔ)和核心,因此商業(yè)銀行的健康發(fā)展關(guān)乎我國經(jīng)濟(jì)的穩(wěn)定和繁榮。然而,我國現(xiàn)階段流轉(zhuǎn)稅在一定程度上阻礙和制約了商業(yè)銀行業(yè)的發(fā)展。由于對(duì)商業(yè)銀行征收營業(yè)稅,使得商業(yè)銀行的增值稅鏈條中斷、造成稅負(fù)較重、重復(fù)征稅現(xiàn)象明顯、行業(yè)間稅負(fù)不公平、效率扭曲等等一系列的問題,給商業(yè)銀行的長久發(fā)展和我國流轉(zhuǎn)稅體制帶來了挑戰(zhàn)�！稜I業(yè)稅改增值稅試點(diǎn)方案》自2012年1月1日的正式實(shí)施給金融業(yè)“營改增”帶來了曙光。財(cái)稅[2011]110、111號(hào)文中的政策指導(dǎo)思想和原則給研究金融業(yè)營業(yè)稅改增值稅的方法提供了思路和前提。國際上已經(jīng)對(duì)金融業(yè)征收增值稅的國家的方法為本文的研究提供了經(jīng)驗(yàn)。目前國際上對(duì)于金融業(yè)企業(yè)大部分都采用征收增值稅的辦法。比較具有代表性的征收方法有歐盟的免稅法、新西蘭的零稅率法及新加坡和澳大利亞的允許部分抵扣的免稅法。此外,還有一種理論上的方法：現(xiàn)金流量法。如何選擇適合我國商業(yè)銀行業(yè)的“營改增”方案是研究和分析“營改增”給金融業(yè)帶來的影響的關(guān)鍵。本文首先對(duì)已有學(xué)者研究的文獻(xiàn)進(jìn)行綜合梳理,提出我國商業(yè)銀行業(yè)“營改增”的必要性及難度。通過對(duì)國際上主要金融業(yè)征收增值稅方法的對(duì)比與借鑒,提出假設(shè)的商業(yè)銀行業(yè)“營改增”方案,即：對(duì)商業(yè)銀行除存貸款業(yè)務(wù)以外的隱性服務(wù)實(shí)行免稅法,其中對(duì)占銀行業(yè)務(wù)比重最大的存貸款業(yè)務(wù)按照簡易現(xiàn)金流量法取其利息收入支出差額征稅；對(duì)商業(yè)銀行出口金融服務(wù)實(shí)行零稅率法；對(duì)以手續(xù)費(fèi)及傭金收入為代表的商業(yè)銀行顯性服務(wù)全額征收增值稅,并允許其部分抵扣增值稅進(jìn)項(xiàng)稅。假設(shè)方案稅率的設(shè)定根據(jù)財(cái)稅[2011]110號(hào)文中提及的3%、6%、11%、13%、17%五檔稅率組成稅率檔次組合。其中核心收入實(shí)行3%、6%兩檔稅率,顯性收入實(shí)行11%、13%、17%三檔稅率。根據(jù)該方案,本文以十三家我國上市商業(yè)銀行財(cái)務(wù)數(shù)據(jù)為基礎(chǔ)測(cè)算這十三家上市銀行在不同稅率檔次下的稅負(fù),并與實(shí)行營業(yè)稅時(shí)期的稅負(fù)規(guī)模對(duì)比,發(fā)現(xiàn)實(shí)行6%-17%檔組合時(shí),稅負(fù)的減輕幅度最小。不同銀行間稅負(fù)改變情況與其業(yè)務(wù)結(jié)構(gòu)及規(guī)模相關(guān)。同時(shí),本文通過引入數(shù)據(jù)包絡(luò)模型,根據(jù)假設(shè)方案,將稅負(fù)作為單獨(dú)的投入變量代入模型,對(duì)十三家上市銀行“營改增”前后的效率進(jìn)行測(cè)算分析。發(fā)現(xiàn)無論在哪一檔次的稅率組合下,整體商業(yè)銀行業(yè)的效率都有提升。最后,根據(jù)實(shí)際測(cè)算的結(jié)果,給出政策建議。
[Abstract]:The financial industry is one of the most important industries in our country, is the lifeblood of our economy, and the commercial bank is the foundation and core of the financial industry, so the healthy development of the commercial bank is related to the stability and prosperity of our economy. At the present stage of our country, turnover tax hinders and restricts the development of commercial banking to a certain extent. As a result of the business tax levied on commercial banks, the value-added tax chain of commercial banks is interrupted, resulting in heavy tax burden, and the phenomenon of repeated taxation is obvious. Unfair tax burden between industries, distortion of efficiency and a series of problems, This has brought challenges to the long-term development of commercial banks and the turnover tax system in China. The implementation of the "Business tax Reform VAT pilot Scheme" since January 1st 2012 has brought dawn to the financial industry. The guiding ideology and principle of the policy provide the thought and premise for studying the method of changing the business tax into the value-added tax in the financial industry. The methods of the countries that have already collected the value-added tax on the financial industry in the world have provided the experience for the research of this article at present. Most of the enterprises in the financial industry adopt the method of levying value-added tax. The more representative method of levying tax is the EU tax exemption Act. New Zealand's Zero tax Act and Singapore and Australia's partially deductible tax exemption Act. In addition, There is also a theoretical method: cash flow method. How to choose the "business reform and increase" scheme suitable for China's commercial banking is the key to study and analysis the impact of "business reform and increase" on the financial industry. The literature of the author's research is comprehensively combed, This paper puts forward the necessity and difficulty of "reform and increase" of commercial banking in our country. By comparing and drawing lessons from the methods of levying value-added tax on the main financial industry in the world, the paper puts forward the hypothetical scheme of "reform and increase" of commercial banking. That is to say, tax exemption is applied to the hidden services of commercial banks other than deposit and loan business, in which the deposit and loan business, which accounts for the largest proportion of banking business, is taxed according to the simple cash flow method. The zero tax rate law shall be applied to the export financial services of commercial banks, and the full value added tax shall be levied on the explicit services of commercial banks represented by fees and commission income, And allow it to partially deduct the VAT income tax. Suppose the scheme tax rate is set according to the 3% 13% 17% tax rate mentioned in the article 110 of fiscal [2011] 110, and constitutes a combination of tax rates. The core income is subject to a 3% 6% 2 file tax rate. According to this scheme, based on the financial data of 13 listed commercial banks in China, this paper calculates the tax burden of these 13 listed banks under different tax levels. Comparing with the scale of tax burden in the period of business tax, it is found that the reduction of tax burden is the least when the combination of 6- 17% file is carried out. The change of tax burden among different banks is related to their business structure and scale. At the same time, this paper introduces the data envelopment model. According to the hypothetical scheme, the tax burden is substituted into the model as a separate input variable to measure and analyze the efficiency of 13 listed banks before and after "business transformation and increase". It is found that no matter under any level of tax rate combination, The efficiency of the whole commercial banking industry has been improved. Finally, according to the actual results, the policy recommendations are given.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F832.33;F830.42

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