银行业“营改增”的税负效应规范研究  

Normative Study on Replacing Business Tax with Value-added Tax (VAT) in Banking Industry

作　　者：王兴城 WANG Xing-cheng(Tianjin College of Commerce, Tianjin 300350)

机构地区：[1]天津商务职业学院,天津300350

出　　处：《天津商务职业学院学报》2019年第2期54-58,共5页Journal of Tianjin College of Commerce

摘　　要：银行业"营改增"效果备受关注,税改实践已过两年,但来自各方的实证检验结果众说纷纭。本文利用简易的商业银行利润表,基于简单的纳税实务过程,对银行业"营改增"的税负效应做直观的理论推导,进行正向的规范研究,以求与逆向的实证研究结果相互印证。研究发现:"营改增"导致银行业流转税税负会略有增加,所得税税负会略有减少,总体税负由于受流转税负影响较大也可能略有上升,但各种税负的变动程度都不显著,为下一步税制改革预留了操作空间。China is very cautious about replacing business tax with value-added tax in banking industry. Therefore, the effect is attracted much attention. After two years' implementation, opinions vary on the empirical test results. The paper, using income statement for commercial banks and based on simple tax practice process, has made intuitive theoretical direction, on business tax replaced by value-added tax in banking industry and made positive normative research in order to verify the inverse case study. The research shows that the effect leads to the increase in turnover tax in banking industry and the decrease in income tax. The overall tax burden, due to being influenced greatly by turnover tax, may rise slightly. However, there is no prominent change on various taxes, which leaves room for the further tax reform.

关 键 词：银行业 "营改增" 税负效应 规范研究 

分 类 号：F832.2[经济管理—金融学]