“营改增”将商业银行纳入增值税征税范围,可以有效的打通增值税的抵扣链条,促进商业银行业积极健康的发展。本文通过计算改革前后商业银行的税负得出“营改增”这一举措可以降低商业银行的税负。并提出是否可以考虑用成本收入比去推算进项抵扣额的建议。 “Commercial Bank to increase ” Commercial banks will be included in the scope of value-added tax levy, you can effectively get through the VAT deduction chain, and promote the healthy and healthy development of commercial banking. By calculating the tax burden of commercial banks before and after the reform, this paper draws a conclusion that “tax reform” can reduce the tax burden of commercial banks. And put forward whether we can consider the cost-income ratio to deduct the input deduction.