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2016年5月1日起,银行业开始全面实施营改增。营改增对银行业的经营模式、财税计算方式、纳税申报及税负水平、系统管理、定价方式、转型升级等方面会产生较大影响。结合银行业经营规模大,分支机构多,涉税业务类型和产品类型呈现复杂化、多样化等特点,建立科学有效的营改增税务风险应对体系对确保银行业获得营改增的改革红利十分重要。本文从营改增对商业银行的影响出发,结合商业银行的经营特点,对进一步完善商业银行营改增的税务风险应对措施提出了相关建议。
Since May 1, 2016, the banking sector has started to fully implement the reform of the camp. The reform of the banking sector will have a significant impact on the banking business model, fiscal and tax calculation methods, tax returns and tax burden levels, system management, pricing methods, and transformation and upgrading. Combining with the characteristics of large-scale banking operation, large number of branches, complexity and diversification of types of tax-related businesses and product types, the Bank established a scientific and effective risk response system to increase tax revenues by banks, important. This article starts from the influence of the reform of the camp on the commercial banks and puts forward some suggestions on how to further improve the tax risk response measures of the reform of the commercial banks.