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The VAT Tax System Reform Of China's Financial Industry

Posted on:2018-01-23Degree:MasterType:Thesis
Country:ChinaCandidate:C XuFull Text:PDF
GTID:2429330569475428Subject:Business Administration
Abstract/Summary:PDF Full Text Request
With the rapid development of social economy,the financial industry in the construction of the importance of national construction has become increasingly prominent.And the state for the financial industry's tax management system will directly affect the financial industry's development,and thus the socio-economic prosperity and stability have a significant impact.This article mainly focuses on the reform of the VAT system of the financial industry.The content of the article is divided into six parts: The first part introduces the current situation of the tax system design and the reform of the VAT industry in the financial industry,and clarifies the purpose and significance of this paper,and points out the main contents and research methods of this paper.The second part introduces the current situation of the tax burden after the financial industry,and guides the necessity of the sustainable optimization of the VAT reform in the financial industry.The third part explores the value-added tax collection model which is more scientific and more in line with the national conditions of China through the research and comparison of the advantages and disadvantages of the value-added tax collection model of the western countries.The fourth part takes X Bank as an example to find out the reasons why the banking industry increases in the financial industry by the actual case data and puts forward the rationalization proposal on the follow-up reform of the VAT from the angle of the banking industry.At present,the value-added tax system applicable to domestic financial industry is analyzed and analyzed,and the problems are identified and the root causes are explored,and the influencing factors are analyzed and analyzed.In view of the current situation of the tax burden of the financial industry,Targeted measures to improve the status quo.The sixth part summarizes the conclusion,summarizes the results of the research and summarizes the shortcomings,and clarifies the future research direction.This paper summarizes and summarizes the advanced practices of the financial industry,based on the present situation of the financial industry,which is based on the present situation of the financial industry.Draw lessons from and take full account of the impact of tax reform on the socio-economic role,from the regulatory costs,fiscal revenue,feasibility and other aspects,as far as possible to improve the legal reform of tax reform,to build a new value-added tax law for China's national conditions,The Scientific Development of Tax Reform.Specific to the financial industry,the fundamental goal of tax reform is to achieve scientific taxation,to reverse the previous financial industry tax management tax system is irrational,excessive tax burden and other unfavorable situation,so as to effectively reduce the financial burden of China's financial industry,for its international competitiveness Enhance the release of financial institutions in the national economic construction of the contribution of a modest contribution.
Keywords/Search Tags:Value added tax, Finance, Tax system reform
PDF Full Text Request
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