银行业“营改增”研究——基于上市银行的实证分析

The Study on Banking's Replacing the Business Tax with A Value-added Tax——Based on the Empirical Analysis on Listed Banks

本文对16家上市银行2005-2012年连续八年的数据进行分析,发现样本银行呈现所得税增长与资产规模增长基本同步、净利息收入税负高于手续费及佣金净收入、所得税已成为样本银行缴纳的最主要税种三个特征。在此基础上,分析现行银行业流转税制要素设置的四个方面问题,并比较银行业"营改增"三种路径对银行业税负的影响。

The paper analyzes the data from 2005 to 2012 of 16 listed banks, and finds that the sample banks＇ income tax growth is synchronized with the asset scale growth, the net interest income tax is higher than the commission charge and the net income tax. On the basis of the above analysis, the paper analyzes the four aspects of the problems in establishing the elements of the tax transforma-tion of current banks, and compares the influences on the banking tax of three way of replacing the business tax with a value-added tax.