中国银行业“营改增”征收模式与税率选择  

"Business Tax Replaced with VAT" collection mode and rate selection of China's banking industry

作　　者：范宝学[1] 王爽[1] 

机构地区：[1]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105

出　　处：《辽宁工程技术大学学报（社会科学版）》2016年第6期855-860,共6页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对银行业"营改增"征收模式问题,采用比较分析的方法,结合银行业的特点,分析了中国银行业开征增值税面临的主要问题,借鉴国际银行业的增值税征收经验,以中国国有4大银行的数据为样本,测算了两种方案即欧盟模式(基本免税法)和简易计税法下的税负平衡点。建议在改革初期借鉴欧盟模式使用基本免税法征收增值税并在实践中不断完善,遵从税收中性的原则实行统一比例税率征税,税率定为6%为宜。Aiming at the collection mode＂ Business Tax Replaced with VAT ＂of banking industry, a comparative analysis method is adopted, and combined with features of the bank industry, the major problems of issuing value-added tax that Chinese bank industry is facing is analyzed, drawing the lessons from the experience of VAT collection of international banking industries and the data of major four state-own banks in China are taken as samples.The tax burden balances is measured and calculated in two schemes, namely, EU model （basic tax exemption method） and simple and easy tax assessment method. It is suggested that in the early stage of the reform, the EU model should be referred to and the basic tax exemption model should be adopted to collect value-added tax, which will be gradually improved in practice. In accordance with the principle of tax neutrality to collect tax with unified tax rate, the applicable tax rate shall be 6%.

关 键 词：银行业 “营改增” 增值税 征收模式 税率 

分 类 号：F810[经济管理—财政学]