新一轮流转税改革对商业银行的影响

The Impacts of New Turnover Tax Reform on Chinese Banking Sector

本文对中国银行业流转税制的现状和新一轮流转税改革对银行业的影响进行了分析。研究表明,当前中国银行业流转税税负整体偏重,亟待改革,营业税改征增值税将对中国银行业的流转税税负、损益情况、资产负债情况、发票管理、会计核算、信息系统、纳税管理等产生重要影响。总体上看《营业税改征增值税试点方案》对中国银行业有利好,但具体到不同的银行,税负变化的方向和程度将与增值税的征收模式、征税范围、收入中应税项目占比、支出中可抵扣税项目占比以及定价议价能力等诸多不确定性因素息息相关,需要引起各家银行的高度关注并采取积极应对措施。

This paper analyses the status quo of the turnover tax in Chinese banking sector and the impacts of the new reform of turnover tax on banking sector.The analysis shows that the current overall tax burden of Chinese banking sector is heavy and the overall tax needs to be reformed,replacing business tax with VAT(value-added tax) will greatly impact the overall tax burden,profit and loss,balance sheets,invoice management,accounting,information system,tax management of Chinese banking sector.Overally,The Pilot Program to Replace Business tax with VAT is beneficial to Chinese banking sector,but the direction and extent of the change in tax burden are related to many uncertainties,such as the mode,and scope of taxation,the percentage of taxable items in income,the percentage of tax-deductible items in expenditure,the ability to price and bargain,etc.,which should be attached great importance and active countermeasures by banks.