营改增对金融业未来发展问题探究

I本文仅供参考交流不以任何盈利为目的特此声明摘要截至到2016年5月1日我国营改增税制改革全部完成,包括最后步入改革的建筑业、部分金融服务业等。税制改革的正式完成标志着我国税收政策将全面步入更加完善的新纪元。“营改增”对于完善税收征管制度、加快经济发展有重要意义，对经济产生影响，也势必将对金融业产生深远影响。税收政策的全面刷新是一项新的开端，同时也是一项新的挑战，金融企业要及时做出相应调整,做好新背景下的税务筹划工作,以免营改增时因为准备不足而造成税负增加。此次论文是对于银行业的营改增进行细致实际的研究，由于这一课题是对于这次重大税改进行研究，意义深远。且由于银行业税改实施时间较短，所以这一课题较新。所以大多数学者都只是基于假设或条例之上进行的研究，并没有研究的实际价值。所以本次论文通过营改增对金融企业的影响进行分析,就某一具体某某银行的某一分行的实际数据为个例来使分析，是研究更加直观化，由点至面并提出金融企业针对营改增的具体应对措施。为更好地完成营改增工作，安全度过短期过渡期，将预计可能带来的风险降到最低，做好充足的前期准备。关键词：营改增；金融业；税制改革第III页目录摘要··································I一、绪论··································1（一）研究背景························································································1（二）研究目的及意义···············································································11.研究目的·························································································12.研究意义·························································································2（三）文献综述························································································21.国外文献综述···················································································22.国内文献综述···················································································2（四）研究的主要内容···············································································3二、营改增对金融业影响研究理论基础·····················5（一）营改增的概念及意义·········································································51.概念·······························································································52.意义·······························································································5（二）商业银行营改增试点政策简析·····························································6三、某某银行分行税改前后税负及盈利比较···················7（一）概况简介························································································7（二）营改增前后税收负担比较···································································71.贷款业务·························································································82.直接收费金融服务·············································································83.投资业务·························································································8（三）营改增对其盈利能力的影响································································81.存贷款业务引起的银行利润变动···························································92.显性收费业务引起的银行利润变动························································9四、金融业营改增对某某银行分行的影响分析·················10（一）积极影响······················································································10（二）消极影响······················································································101.税负方面·······················································································102.财务方面························································································11第IV页3.经营方面影响分析············································································11五、金融业商业银行营改增后应对意见····················13（一）税务方面的应对意见·······································································131.完善税务组织架构···········································································132.全面做好税制转换工作·····································································13（二）财务方面的应对意见·······································································131.强化内部控制·················································································132.加强发票管理做好税务筹划工作·························································13（三）经营方面的应对意见·······································································141.强化业务系统改造保障纳税管理·························································142.调整业务布局适应改革发展······························································143.强化流程控制防范经营风险·······························································15结论··································16致谢··································17参考文献·································18第1页一、绪论金融是经济运行的血液，金融业涉及广、影响深、业务类型复杂，由于其子行业业务种类众多，核算也比较复杂，被认为是最后一批营改增行业中的一大难点。在营改增中，税务部门与金融机构有效“互动”，相关政策的再细化，是金融业在营改增这次改革中稳步度过的重要保障。此外，金融业营改增原则上仍延续了原有优惠政策，比如符合条件的利息收入、金融商品转让及信用担保收入免税等等。（一）研究背景为发挥增值税制减少重复征税、鼓励分工和专业化、便于加强税收征管等优势，我国2011年11月，财政部、国家税务总局下发《关于印发〈营业税改征增值税试点方案〉的通知》（财税[2011]110号），标志着我国营业税改征增值税这一大税改工程正式开始。2012年最先在上海交通运输业和部分现代服务业中进行了“营改增”试点。随后采取了分地区、分行业稳步推进的方式，将“营改增”试点范围逐渐扩大到北京、江苏、安徽等省市。这些试点地区大多沿用上海的“6+1”模式，“１”是指交通运输业(包括陆路运输服务、水路运输服务、航空运输服务和管道运输服务)；“６”包括研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、有形动产租赁服务、鉴证咨询服务在内的六个现代服务业。目前交通运输业和部分现代服务业的“营改增”试点已经在2013年推向全国，铁路运输和邮政业也已经于2014年1月1日起正式纳入“营改增”。按照国家“十二五”规划的要求，自2016年5月1日起，“营改增”将全面覆盖服务业，这意味着电信业、建筑安装业、金融业以及生活服务业等都将全面进行“营改增”，截止至今“营改增”已全面完成[6]。（二）研究目的及意义1.研究目的不论是从金融业发展的内在角度分析，还是在我国“营改增”大环境角度来看，“营改增”是改革金融业流转税制的有效渠道。但金融业行业特殊，对经济发展影响重大，且目前我们国家还有较大强度的金融管制存在，所以金融业课征增值税在制度设计上和征管操作上都必定要认真分析、讨论。此次论文以与我们日常生活中息息相关的银行业为个案进行分析探讨并为银行业“营改增”提供一些建议，其目的在于避免银行业在此次税改中因无法完全适应转型而出现重大问题引起一系列经济危及，同时对银行业未来的发展起到更好的导向作用。并且此次论文是采用银行在日常实践工作中的实际数据进行分析探讨为第2页以后的学术研究提供了可行性的学术价值。2.研究意义随着我国金融服务业的不断发展和壮大，其在企业的正常运行过程以及整个国民经济中扮演着很重要的角色，有关对金融服务业的税收政策也显得越来越