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根据财政部和国家税务总局发布的《关于全面推开营业税改征增值税试点的通知》,2016年5月1日起,银行所属的金融业将开始实施全面“营改增”。一方面,“营改增”在一定程度上有利于推动银行业结构型减税,降低实体经济融资成本,促进整个宏观经济的良性均衡发展;但另一方面,银行业核算复杂,且无经验可借鉴,“营改
According to the Circular on Piloting the Business Tax Reform and Levy of Value-added Tax issued by the Ministry of Finance and the State Administration of Taxation, the banking industry to which banks belong will begin to implement a comprehensive ”tax reform“ starting May 1, 2016. On the one hand, the ”tax reform“ will help to promote structural tax cuts in the banking industry to a certain extent, reduce the cost of real economy financing and promote the healthy and balanced development of the entire macroeconomy. On the other hand, No experience can learn, ”Camp reform