银行业营改增政策存在减税效应吗?——来自国内20家上市银行的经验证据

Does the Bank' Policy of Changing Turnover Tax to VAT Tax Exist the Reduction Effect?

选择国内20家上市银行2015年的财务数据为基准,以2016年最新出台的三个文件中有关银行业营改增规定作为假设条件,对营改增政策关于银行绩效形成的影响展开情景分析。结果表明:在现有的营改增政策下,银行净利润较改革前均有不同程度的下降,股份制银行下降更为明显。政府必须进一步扩大免税范围,尽快明确存款利息的抵扣项目。银行既要顺应经济政策,积极调整业务结构;又要加快优化网点布局,提高网点的智能化水平。

Elected financial data of twenty domestic listed banks in 2015 as a benchmark and set the newest three files of regulations on banks＂ changing turnover tax to value-added tax from in 2016 as the assumptions, authors implements scenario analysis on the reduction effect of bank performance from the policy. The results show that bank＇s net profits have different degree drop, and joint-stock banks fell more obviously. Government must further expand the scope of duty-free, and clear deduction project of deposit interest as soon as possible. Banks should not only adapt to economic policy and actively adjust the business structure, also speed up optimizing network distribution and promote the intelligent network level.