国家税务总局有关领导直言:“营改增”试点一年多以来,有5%左右的企业税负有所增加,本文关注的银行就跻身这5%的行列。银行业作为服务业的重要组成部分,在“营改增”中大有可为。但银行业机构按已公布的方案推行“营改增”工作,税负支出将不降反增,营业成本进一步加大。目前,“营改增”尚未拓展到金融业。北京、上海、安徽等地已经或正在对金融保险业纳入“营改增”试点进行摸底调研。对金融业征收增值税在国际上也存有争议。从国际金融业惯例来看,目前法国对金融保险业采取的是暂免征税的政策,美国也没有对金融机构征收营业税,而足以高额的所得税代替。考虑 Relevant leaders of the State Administration of Taxation have bluntly stated that about 5% of the enterprises’ tax burden has increased over the past year or so since the Pilot Reform of Business Camps and Increases, and the banks concerned with this article rank among these 5%. As an important part of the service industry, the banking industry has a lot to offer in the “business reform”. However, according to the announced scheme, the banking institutions have been implementing the plan of “increasing revenue and increasing operating costs”. The tax expenditure will not be adversely affected and the operating costs will be further increased. At present, the “business reform” has not yet extended to the financial industry. Beijing, Shanghai, Anhui and other places have been or are being included in the financial and insurance industry, “battalion change” pilot thoroughly investigate. Value-added tax levied on the financial industry is also controversial internationally. Judging from the practice of the international financial industry, France currently adopts a temporary tax exemption policy for the financial and insurance industry. The United States has also failed to impose business tax on financial institutions, which is enough to replace the high income tax. consider