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摘要金融服务业的“营改增”已从2013年8月1日开始把试点扩展到全国范围，而银行业作为金融服务业的代表性企业，改革势在必行。然而，作为世界上第一个对银行征收增值税的国家，我们当前对改革后对商业银行的税负影响效果及如何具体实施，并不清晰。本文将从商业银行“营改增”如何具体划分征税项目和税率、抵扣比例的测算入手，借鉴澳大利亚—新加坡金融服务业的增值税征收模式（即澳新模式），构建出适合我国商业银行的增值税征收模式。同时，大型商业银行与中小股份制商业银行中的显性收费和隐形收费比例相差比较大，显然不宜把两者的税率设定为相同水平，因此需要分成两个模块来测算分析。分析发现采用该模式时，商业银行应明确征免范围，其中的一般应税项目要按一般征收方式征收其增值税，大型商业银行和中小型股份制商业银行的税率分别不宜超过11%和13%； 免税项目的进项税额抵扣率分别为14%和8.6%。从而对我国银行业“营改增”的实施提出政策建议并鼓励商业银行提前做好应对措施。45620
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毕业论文关键词：商业银行； 营改增； 澳新模式；税率测算
Abstract
"Camp" instead of the financial services industry has risen from August 1, 2013 began to expand the pilot across the country, the banking industry as the representative of the financial services industry enterprises, the reform is imperative. However, as the world's first national bank levy VAT, our current tax effect of commercial Banks after the reform and how to implement, is not clear. This article from the commercial Banks "camp to increase" how to pide a tax items and tax rates or tax deduction ratio measurement of draw lessons from value-added tax levy mode of Australia - Singapore financial services (that is, the anz mode), build out VAT tax mode suitable for China's commercial Banks. At the same time, the big commercial Banks and small and medium-sized joint-stock commercial Banks on the dominant charge and contact ratio difference is bigger, obviously not the tax rate of the two set to the same level, so you need to split into two module to measure analysis. Analysis found that by using this mode, the commercial bank shall specify the scope of exemption, which generally taxable items according to general collection way its value-added tax, large commercial Banks and small and medium-sized joint-stock commercial bank rate should not be more than 11% and 11% respectively; Input tax exemptions of value-added were 14% and 8.6% respectively. To the implementation of the "battalion to increase" in China's banking industry put forward policy Suggestions and encourage commercial Banks ahead of time response.
Key words： Commercial Banks; Camp to increase; Anz mode; Calculated rate
目 录
摘 要 I
Abstract II
一、前言 - 1 -
二、当前大型商业银行及中小型商业银行的总税负测算 - 3 -
（一）当前银行总体税负 - 3 -
（二）银行税负分解 - 4 -
三、商业银行在“澳新模式”下的合理税负测算 - 6 -
（一）澳新模式简介 - 6 -
1.澳大利亚—新加波模式：进项税额固定比例抵扣法 - 6 -
2.“澳新模式”对银行的增值税征税安排 - 6 -
3.免税项目进项税额抵扣率 - 8 -
（二）大型商业银行测算 - 8 -
1.税负方程式 - 9 -
2．税前利润数据获取 - 10 -
（三）中小型商业银行合理税负测算 - 11 -