银行业营改增的必要性、当前影响和未来演进

The Necessities,Impacts and Future Evolution of the Business Tax to Value-added Tax Reform

2016年3月24日,财政部、国家税务局联合对外发布了《关于全面推开营业税改征增值税试点的通知》,明确了银行业营改增的相关规定,引起社会广泛关注。本文介绍了银行业征收营业税的现状和存在的问题,由此引出对银行业营业税改增值税必要性的讨论,并对本次营改增的试点办法进行了分析和研判。在此基础上,通过借鉴西方税制经验并结合我国实际,提出了我国银行业未来增值税改革的三种可能方案,通过多角度比较分析,认为对银行业净利息收入进行差额征税的方案应是目前最符合我国实际的政策选择,可能成为银行业增值税改革的下一步目标。

On March 24, 2016, the Ministry of Finance and the State Tax Administration jointly issued the whole industry-wide reform pilot programs of replacing the business tax with value-added tax （VAT）, which has profound effects on the banking industry and has attracted great attentions in China. This paper summarizes the status quo and existing problems of the banking industry paying business tax in China, discusses the necessity of replacing the business tax with VAT in banking industry, and analyzes the impacts of the pilot program to the banking industry. By learning the experience of Western tax system and combining with the reality of our country, this paper proposes three possible approaches on the future VAT reform in the banking industry of China, and recommends that the third approach should be by far the most practical policy choice, and should be the next goal of the banking VAT reform in China.