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营业税改增值税对银行业的影响研究——基于宁波银行的相关数据分析 被引量:12

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摘要 2012年初开始的营业税改征增值税(又称增值税扩围)改革,随着其在地域、行业范围上的扩展,将会给银行业未来发展带来较为深远的影响。虽然营业税改征增值税试点方案中指出,银行业原则上适用增值税简易计税法,但本文认为其仅是一个过渡办法。借鉴目前国际上主要是欧盟国家对银行业征收增值税的经验,本文认为现金流量法是银行业征收增值税的最优选择。本文对比了银行业营业税、增值税简易计税法和现金流量法三种征收办法,并以宁波银行2011年公布的年报数据为估算基础,计算了银行存贷业务、佣金及价差业务和其他价差业务等三大类业务的流转税税负。
作者 周刚
出处 《金融会计》 2013年第10期43-53,共11页 Financial Accounting
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参考文献7

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二级参考文献1

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共引文献6

同被引文献46

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