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本文对中国银行业流转税制的现状和新一轮流转税改革对银行业的影响进行了分析。研究表明,当前中国银行业流转税税负整体偏重,亟待改革,营业税改征增值税将对中国银行业的流转税税负、损益情况、资产负债情况、发票管理、会计核算、信息系统、纳税管理等产生重要影响。总体上看《营业税改征增值税试点方案》对中国银行业有利好,但具体到不同的银行,税负变化的方向和程度将与增值税的征收模式、征税范围、收入中应税项目占比、支出中可抵扣税项目占比以及定价议价能力等诸多不确定性因素息息相关,需要引起各家银行的高度关注并采取积极应对措施。
This article analyzes the current status of China’s banking circulation tax system and the impact of a new round of turnover tax reform on the banking industry. The research shows that the current tax burden of turnover tax in banking in China is overall heavy and the reform is urgently needed. The VAT retrospective of business tax will affect tax burden, profit and loss, assets and liabilities, invoice management, accounting, information system, tax payment Management, etc. have a significant impact. Overall, the “business tax reform levy value-added tax pilot program,” good for the Chinese banking sector, but specific to different banks, the direction and degree of tax changes will be with the VAT levy model, the scope of taxation, taxable income items The proportion, the proportion of deductible tax items in the expenditure and the pricing bargaining power and many other uncertainties are closely related. It is necessary to arouse the great attention of banks and take active measures.