“营改增”试点对银行业的影响及完善措施

Influence and Improvement of Business Tax Changed into Value-added Tax on the Banking Industry

2016年5月1日起银行业纳入"营改增"的试点范围。对试点方案的分析表明,试点方案对银行业的税负影响不大,但存在以下问题:核心业务的抵扣链条并没有打通;对金融商品转让征收增值税侵蚀了增值税的边界;出口金融服务没有免税等问题。如何对银行业核心业务征收增值税是个世界性的难题。从国际经验上反向计费法值得借鉴,但并不适合现行的发票管理机制。对核心业务应该以标准增值税为改革目标,运用反向计费法计算税基,采用电子发票解决发票开具的问题。

The banking industry has taken the Turning Business Tax into Value - added Tax into the scope of the pilot from May 1, 2016, which has shown that the pilot scheme has little effect on the tax burden of the banking industry, but until now there still remain some problems. For example, the deduction chain of the core business does not get through ; the VAT on transfer of financial products erodes the boundary of VAT ; the export of financial service does not exit tax exemption and so on. How to levy VAT on the banking core business is a worldwide problem. It is worth learning from international experience of the reverse - charging approach, but it is not suitable for the current governance mechanism for invoice. The reform of core business should be aimed at standardizing value - added tax , calculating the tax base by reverse - charging approach and solving the invoice issue by use of electronic invoices.