| The healthy development of banking is directly related to the good operation of our macro-economy.The operation of our dual taxation system has not been able to adapt to the economic development along with the development of economy.The banking industry has been restricted by the business tax system,and there have been many unreasonable problems.For example: repeated taxes,unreasonable taxes and so on.In order to better promote the development process of the internationalization of China's financial market,ensure the healthy development of China's banking industry and promote the steady development of our country's economy.China has put forward the tax reform measures to be increased by the camp,and the reform has been carried out from 2011 to the beginning of the trial in March 24,2016.In May 1,2016,China's banking sector was incorporated into the camp to increase its azimuth,and the financial industry began to implement a new tax policy in an all-round way.Many problems have been encountered in the implementation of the camp reform and increase.The resistance of all sides and the imperfection of the tax system have brought some resistance to the transformation of banking industry.Therefore,focus is to explain the background and significance of this thesis using replacing business tax with value-added tax(VAT)the impact on the banking industry as the research object,through the Bank of Jingdezhen city industry as the case analysis,analysis of replacing business tax with value-added tax(VAT)beneficial effects and adverse effects on the banking industry,at the same time of replacing business tax with value-added tax(VAT)banking industry to deal with put forward suggestions.This paper puts forward the perfect suggestions from two aspects of the bank itself and the tax department.The full text is divided into 6 chapters:1.Introduction.This part is mainly about the background and the specific research significance of banking business transformation and increase,the current research situation at home and abroad,the research contents and methods,and the structure of the paper.2."camp to increase" related theories.Mainly from the basic theory,the concept of value-added tax,the main content of the banking industry to increase the main content of the three aspects of the combing of it;3.The implementation and existing problems of the banking industry "campingand increasing".It is mainly aimed at the change of the banking sector before and after the increase,the basic situation and the existing problems after the implementation.This paper mainly analyzes the difficulties of the deduction of the income tax,the difficulty in identifying the type of taxpayers,the rise of the operation risk of tax related business and so on.4."replacing business tax with value-added tax(VAT)" to the banking industry--Taking the Jingdezhen city XX area banking industry as an example,starting from the situation of Bank of Jingdezhen city XX area,on the banks of XX camp 2012-2015 years of data were compared between before and after the increase,by comparing the data obtained XX rise,the overall banking turnover tax conclusion the increase in tax burden.However,the development trend of VAT can also be seen,as a whole,VAT presents the trend of the decline in tax burden.5.Strengthen and improve the "camp to increase" measures and suggestions.The countermeasures are mainly from strengthening the VAT deduction,adjusting the management mode,the transformation of business development,and increasing the internal control management.Jane is mainly for the collection of local tax adjustment and deepening cooperation and accelerating the comprehensive tax administration are analyzed.6.The full text summary. |
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