摘要
随着中国经济的快速发展,商业银行货币运作越来越广泛，由于其社会性以
及在经济运行中的特殊地位，已经成为国民经济的枢纽和资本流动的动力,由于
由于营业税改增值税是结合我国当前国情，为解决重复计税、降低企业税负、
配合经济结构转型所进行的税种之间的转换。将银行业纳入营改增，是国家税制
改革的重要环节.银行业的营业税改增值税是我国特有的一种税制转变，对商业
银行实行“营改增”，既可以响应国家的货币政策和财政政策，又能促进实体经
济发展和结构转型。通过一系列的连锁反应，打通增值税的完整链条，减少企业
税收负担,充分发挥市场资源配置机制,从而产业结构升级,释放新的经济活力，
促进经济可持续增长

本文主要探索“营改增”对银行业的直接影响，以中国邮政储蓄银行 J 分行
为研究对象，从财务数据、税收负担、风险管控、会计核算、定价管理等几个方
面探讨银行增值税改革前后的不同影响,并结合 J 银行实际情况，分析其在增值
税改革过程中可能面临的问题，银行业“营改增”后，由于税收的范围和税率,
计税方式和税种的重大变化,从而导致银行的收入,支出和税负的变化,也进一步
影响银行的税务风险管理、会计核算模式以及定价管理。本文接着通过对国内邮
政业和电信业与银行业的“营改增”共性方面，如增值税的征缴方式、免税政策，
以及业务成本结构和产品结构寻求增值税管理上的共同点，对其“营改增”的先
进管理经验进行总结归纳，得出适用于银行业的税务管理手段，最后在税务筹划
机制、银行资源配置、税务人才引进等方面提出应对策略，以期能对银行可持续
发展提供有益的建议和参考

关键词：营改增；商业银行业；财务影响；策略II
Abstract
Nowadays,with the rapid development of China ’ s economy and finance ,
commercial banks have become the hub of the national economy and the impetus of
capital flow, due to the currency they operate becoming more and more extensive
sociality and its special position in the economic operation. The tax reform from BT
to VAT is combined with China’s current national conditions, which is a kind of
conversion between the categories of taxes in order to solve repeated tax, to reduce
the corporate tax burden, to cooperate with economic structure transformation. Putting
the banking included in the BT to VAT is an important part of the national tax system
reform.BT to VAT in the field of Banking is a sort of special transformation of tax
system in our country, which on one hand can link up the national monetary policy
and fiscal policy, and on the other hand can promote the development of the
substantial economy and the structure transformation 。 Through interlocking, and
deduction, the transformation of tax system can realize the complete chain of
value-added tax all through, so as to reduce the corporate tax burden, giving play to
market resources allocation mechanism, thus to promote the industrial division and
industrial structure upgrade, releasing the new economic vitality, promoting
sustainable economic growth.
The assay is to study the direct impact on the banking sector of BT to VAT ,
taking J branch of postal savings bank of China as the research object. It discusses
different impacts before and after VAT reform to Banks from the financial data, the
tax burden, risk control, business accounting, pricing management, and in
combination with the practical situation of J bank, analyzing its possible problems
facing in the process of value-added tax reform. After the banking VAT reform, the
bank&39;s revenues, business spending and tax bearing will change due to the big
changes in the scope of tax, tax rates, taxation method and tax categories, which
further affect the bank ’ s tax risk management, accounting mode and pricing
management.
This paper still has an analysis on the common aspects of BT to VAT
among the domestic postal service and telecommunications and banking , such as
ways of collection and payment, tax-free policy, business cost structure and product
structure to seek the administration of the VAT in common, to summarize theIII
advanced management experience of BT to VAT ,and to reach a conclusion with tax
management suitable for the banking industry , finally to put forward coping
strategies in the tax planning mechanism, the banking resources allocation ,and tax
talent introduction, hoping to provide useful Suggestions and the reference for the
sustainable development of the Banks.
Key words: Business Tax(“BT”)to Value added Tax(VAT)；Commercial
banking； Financial impact ；strategyIV
目 录
摘要I
英文摘要.II
目 录..........IV
1.绪论....1
1.1 研究背景和研究价值..1
1.1.1 研究背景...........1
1.1.2 研究价值...........2
1.2 国内外的研究状况及述评......2
1.2.1 银行业税收制度的国外研究现状.......2
1.2.2 银行业税收制度的国内研究现状......3
1.2.3 研究评述...........4
1.3 研究方法与创新..........4
1.3.1 研究方法..........4
1.3.2 创新之处..........5
1.4 研究内容与本文框架..6
2. 银行业“营改增”制度相关理论基础......7
2.1 相关概念界定..7
2.2 银行业“营改增”概况..........8
2.2.1 银行业的特征 .......8
2.2.2 银行业营改增的必要性...........8
2.3 银行业征收增值税的相关理论基础..9
2.3.1 征税范围...........9
2.3.2 纳税主体.........10
2.3.3 计税方法.........10
2.3.4 纳税方式.........11
2.3.5 适用税率.........11
2.4 小结....12
3. “营改增”对中国邮政储蓄银行 J 分行的影响分析....13
3.1.企业概况.......13
3.2 中国邮政储蓄银行 J 分行经营规模......
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