营改增对中国农业银行湖南省分行税负影响研究

Study on the Tax Burden Impact of the Hunan Branch of the Agricultural Bank of China Caused by Replacing the Business Tax with Value-Added Tax

通过对我国五大商业银行之一的中国农业银行进行研究,简要论述了"营改增"相关理论及概念,分析了"营改增"前后中国农业银行湖南省分行税负状况、业务处理等方面的影响。通过分析中国农业银行湖南省分行近3年财务报告数据可知,"营改增"以后,导致了该农业银行的税负在短期内有所上升,但从变化趋势来看,税负变化是逐年降低的。

Based on the study of Agricultural Bank of China （ABC）, one of the five largest commercial banks in China, thispaper briefly discusses the relevant theories and concepts of ＂replacing the business tax with value-added tax＂, and analyzesthe impact of ＂replacing the business tax with value-added tax＂ on the tax burden and business handling of ABC HunanBranch. Through the analysis of the financial report data of the ABC Hunan Branch in the past three years, we can see thatthe tax burden of the ABC has risen in the short term after the ＂replacing the business tax with value-added tax＂, but fromthe change trend, the tax burden has decreased year by year.