Analysis Of The Effect On Tax Burden And Under Replacing Business Tax With VAT On Commercial Banks

Finance is the core of modern economy and the lifeblood of real economy.Financial industry in china takes indirect financing as the main body,and the change of tax burden of commercial bank has important influence on economic development.May 2016,comprehensive reform of the tax system,the financial industry has been included in the scope of "camp to increase." It is helpful for commercial banks to strengthen internal management and improve business performance by studying the influence of "battalion change" on the tax and efficiency of banking.Based on the relevant tax management theory,according to the "camp to increase" Implementation plan,this paper chooses 15 listed commercial banks in China as samples,calculates the change of the bank tax burden before and after the tax reform of different financial business,and introduces the data envelopment model,according to the assumption scheme,takes the tax burden as a separate input variable into the model and measures the change of the bank efficiency.The study found that the effect of the policy of "increasing the camp" on reducing the tax burden in the short term was not obvious.At the same time,the comprehensive efficiency of banks is the result of the joint effect of technical efficiency and scale efficiency,and the "increase of the battalion" can reduce the operating efficiency of the bank.Based on the results of empirical analysis,the paper puts forward some suggestions on how to deal with the change of tax system in commercial banks: firstly,we should pay attention to tax policy,from the sales and purchase two aspects of tax planning;secondly,familiar with financial innovation,reasonable avoidance of tax burden;thirdly is to coordinate the total organ and strengthen the internal management.finally,upgrade information system to prevent tax risk.