在社会主义市场经济快速发展的带动下,我国税制改革经历了一系列的演变和创新。其中,具有里程碑作用的就是“营改增”的实施,这是为了进一步优化税制结构,保持各个行业间的税负均衡而做出的一项正确决策。从它的具体实施来看,它对于商业银行的这种影响是多方面的。对于商业银行来说,要实现新形势下的发展创新就需要采取相应的措施以降低不利影响。 Driven by the rapid development of the socialist market economy, China’s tax reform has undergone a series of evolutions and innovations. Among them, a milestone effect is the implementation of “business reform”, which is a correct decision to further optimize the tax structure and maintain the tax balance among various industries. From its concrete implementation, its impact on commercial banks is manifold. For commercial banks, in order to achieve development and innovation in the new situation, corresponding measures need to be taken to reduce the adverse impact.