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自2016年5月1日开始,我国开始全面推行营改增,把建筑业、房地产业、金融业和生活服务业四大行业纳入试点范围。此举用增值税代替了营业税,也是税制改革完成的标志。商业银行作为一种特殊的金融业(其的目的是盈利,其经营的是各种金融资产,并且用金融负债的手段来筹集资金,还具有信用创造功能),其难免在营改增的过程中受到一定程度的影响,尤其是在财务方面,影响更是不容小觑。鉴于此情况,本文以营改增为背景,先是介绍了营改增的含义,又介绍了营改增对商业银行财务管理的影响,最后给出了应对之策,希望能给商业银行的财务管理献出微薄之力。
Starting from May 1, 2016, China started to implement a full-scale reform of the camp, bringing the four major industries including construction industry, real estate industry, financial industry and daily life service industry into the pilot area. The move to replace sales tax with VAT, but also a sign of the completion of tax reform. Commercial banks, as a special type of financial industry whose purpose is profitability, which operates various financial assets and uses financial liabilities to raise funds and also has the credit creation function, is inevitable in the course of business expansion In a certain degree of influence, especially in the financial area, the impact should not be underestimated. In view of this situation, this article is based on the background of battalion reform. First, it introduces the meaning of battalion reform, and then introduces the impact of battalion reform on the financial management of commercial banks. At last, the countermeasures are given, hoping to give commercial banks financial Management offers meager power.