| With the reform of market economic system deepen in China, the tax system reform also step by step. Considering Tax is a major source of fiscal income in our country, the reform of tax system is vital important. The Value added tax taxed in China from 1979,later, the tax reform started in 1994, gradually formed the standardized taxes system:" The VAT & The BT"--both are paying equal attention to the fiscal income. Value added tax and business tax are two most important tax to the central government and local government, those provides financial income protection and the base of system reform. However, with the market-oriented reform, the double tax system were not adapted to the market economy. As we all know, the mode of tax system encourage unreasonable tax burden、double taxation and so on. So, further tax reform is inevitable. With this background, at the end of 2011, the state council determined reform form Bussiness tax to The VAT in transportation industry and part of the modern services in Shanghai. As regional tax system reform expand to a national scale, transportation, telecommunications are classified into the scope of reform gradually. However, subjected to partial industry reforms sweeping change,difficulties are meraging without implementation, such as real estate、finance insurance、construction and so on; As far as we all concerns, whether it is for the development of market economy or the tax system reform, expanding the scope and covering these industry would be an inevitable trend ultimately.Bank is core of the financial industry in our country, occupied a vital position in national economy. Promoting the banking industry form The Bussiness tax to The VAT is a matter of global tax reform, which will directly affect the banking business performance、profitability and financial security. So, the study of banking industry tax reform modal is an important practical significance. Based on the research of transportation, modern service industry, rail transport and postal services industries, this paper firstly put bank into "Bussiness tax to The VAT" analysis system.As the "Bussiness tax to The VAT",this paper focuses on difficulties what the bank facing with and the effect on the profit. The study of this paper fills the current research blanks on bank tax.At the same time, the paper combines theory and practice, it analyses the relatingship between A bank’s tax and profit. Based on the conlution, it puts forward A bank how to face to the chanlleges in the delimma.At last,This paper proposes the "Bussiness tax to The VAT" system framework of commercial bank. This paper is based on the reform trend and the basic idea of " Bussiness tax to The VAT", then writed as the following aspects:First, through the condition of business tax in our country currenttly, this paper points out that the necessity of banking industry reform to value-added tax. Combining with the current academic circles of the banking industry related, the paper fully provide the feasibility of bank tax mode, which including tax、 tax scope、 as well as the method of measurement. Secondly, designed on the basis of reading A large number of references. Through the empirical and normative of the current model,The VAT increase its profit. Depending on analysising of the influence of bank profit model, paper points out the relationship between tax and A-bank profit model. Based on the influence of tax model, leading to the most suitable profit model, and design the potbal system Settings in our country. Paper finally puts forward strategies and Suggestions for A-bank of the VAT tax reform. The traditional profit and diversified revenue model put forward the new request. One of the most important is how to adapt to the liberalization of interest rate and the financial disintermediation background, which puts forward the corresponding countermeasure. Then provide for A-bank strategies in the transition form The Bussiness tax to The VAT. |
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