金融业“营改增”的成本影响与优化路径——以陕西省地方法人银行为例

The Cost Impact and Optimization Path of “Replacing the Business Tax with A Value-added Tax” of the Financial Sector——A Case of Local Corporate Banks in Shaanxi Province

本文选取陕西省城市商业银行、农村商业银行、农村信用社以及村镇银行等地方法人银行进行"营改增"的税负变化测算,结果显示:一是采用一般计税方法的城市商业银行和位于城区的农村商业银行税负上升明显。二是采用简易计税法且享受优惠税收政策的农村合作银行和村镇银行,税负下降2.91%。三是采用简易计税法但不享受优惠税收政策的农村合作银行和村镇银行,税负下降超过四成。进一步调查发现,税率较高、缺少抵扣项、抵扣链条不完整和管理成本增大是造成税负增加的主要因素。同时,地方法人银行在营业税改增值税推进中面临投入成本增大、人力消耗过多等问题。建议从改进增值税征收业务环节、明确银行业免税范围、合理界定税基等方向进行完善。同时,结合国际金融业税收经验和陕西地方法人银行的发展情况,应逐步形成金融业核心业务免税、科学合理地适时调整税率等税后优化路径,发挥税收政策在促进地方法人银行发展方面的导向作用。

Since May 1, 2016, replacing the business tax with a value-added tax of the financial sector has been completely imple- mented. What impact will it have on local corporate banks？ Is there any room for optimizing the tax reform of local corporate banks？ All of these require the deep investigation and analysis. The paper selects local corporate banks like city commercial banks, rural com- mercial banks, rural credit cooperatives and rural banks in Shaanxi province to calculate the tax change of replacing the business tax with a value-added tax. The result shows that first, the tax of city commercial banks and rural commercial bank located in urban dis- tricts using the general taxation method rises obviously, and taxes of Chang＇ an Bank, Bank of Xi＇ an and Yan＇ an Rural Commercial Bank increase by 6.04%, 14.56% and 3.3% respectively. Second, the tax of rural cooperative banks and rural banks adopting the simple taxation method and enjoying preferential taxation policy reduces the tax burden by 2.91%. Third, the tax of rural cooperative banks and rural banks with the simple taxation method but without preferential taxation policy falls by more than 40%. Further investigation finds that the higher taxation rate, lack of deduction items, incomplete offset chain and the increase of the management cost are the main factors contributing to the increase of tax burden. At the same time, local corporate banks are facing problems of the input cost in- crease and excessive human consumption in the promotion of replacing the business tax with a value-added tax. It is suggested that the improvement can be made from such aspects as improving value-added tax collection business link, clarifying the banking tax exemp- tion scope, and reasonably defining tax base etc. At the same time, combined with the international experience of taxation of the finan- cial sector and the development of Shaanxi local corporate banks, the tax optimization path should be gradually formed that the fman- cial core business enjoys a tax exemption, and the tax rate can be adjusted scientifically and reasonably so that the tax policy can play its role in guiding the promotion of the development of local corporate banks.