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随着税制改革的深入推进,2012年8月,融资租赁业首先开始了营业税改增值税试点。2014年,依据国务院工作部署,银行业正式纳入营改增试点范围。从国内外税制改革实践看,银行业增值税征收一直是困扰开征增值税国家公认的难题,其中最大的困难是对银行核心金融服务的课税基础难以计量。本文总结分析了国际金融业税制改革经验,结合我国实际,采用国际通行的简易征收、核心金融服务不做进项抵扣的一般征收和核心金融服务做进项抵扣的一般征收三种模式,选取了政策性银行、大型银行、股份制银行、外资银行、城商行、农村中小法人银行、非银机构等7类银行业金融机构进行了营改增实证测算。测算结果显示,为解决重复征税、抵扣链条中断等问题,保证税制的平稳过渡,同时考虑到银行业税改前后税负水平应大致相当,银行业营改增总体上应坚持简洁实用原则。建议采用核心金融服务不做进项抵扣的一般征收模式,且以5.6%的税率为宜;对农村中小法人银行,则宜采取3.6%的差异化增值税率,延续现行税收优惠政策,以促进中小金融体系的发展,推动小微、三农金融服务水平的提升。
With the deepening reform of the tax system, in August 2012, the financial leasing industry started the pilot reform of sales tax to value added tax. In 2014, based on the deployment of the work of the State Council, the banking sector was formally included in the scope of the pilot camp reform. From the practice of tax reform both at home and abroad, the collection of value-added tax in banks has always been a recognized problem in the country that is troubled by the introduction of value-added tax. The biggest difficulty is that it is difficult to measure the tax base of the core financial services of banks. This article summarizes and analyzes the experience of reforming the taxation system in the international financial industry. According to the actual situation in our country, we adopt the three types of general levies such as the general levies of simple levies and core financial services that do not make deductible items and the deductible of core financial services. Seven types of banking financial institutions such as policy banks, large banks, joint-stock banks, foreign-funded banks, city commercial banks, rural small and medium-sized corporate banks and non-bank institutions conducted empirical calculations. The calculation results show that in order to solve the problems of repeated taxation and the suspension of the chain of deductions, and to ensure a smooth transition of the taxation system, taking into account that the tax burden level before and after the tax reform of the banking industry should be roughly equal, the overall increase of banking operations should adhere to the principle of conciseness and pragmatism . Proposed to adopt the core financial services do not enter the general deductible mode of imposition, and a 5.6% tax rate is appropriate; rural small and medium-sized corporate banking, it is appropriate to take 3.6% differential value-added tax rate, the continuation of the current tax incentives to promote small and medium The development of the financial system will promote the improvement of the financial service levels of small and micro enterprises and agriculture, rural areas and farmers.