营改增环境下金融业税收政策问题研究摘要2016年5月1日四大行业营业税改征增值税全面推进启动，标志着营业税作为我国的一大税种已正式成为历史，营业税改征增值税解决了营业税重复征税、税务不公等一系列问题，但是改征增值税后也面临着众多税收政策及征管问题，而这些问题更多的反映在四大行业之一的金融业上。金融业由于其行业的特殊性，改征增值税后增值税的税收政策及征管存在诸多问题，而这些问题随着金融业营改增的推进，会慢慢显露出来。这就需要根据后续数据的分析研究，及时发现问题，解决问题，真正实现改征增值税后能更好的减轻金融业的税负，是税收政策能够更好的引导、促进金融业发展。本文主要就当前金融业营改增过渡税收政策进行解读分析，并结合营改增后乐清市部分金融机构相关申报征税数据进行分析，同时探讨了部分发达国家关于金融业的税收政策，以求较全面地探讨研究我国当前与未来对于金融业所能采取的税收政策。关键词：营业税改征增值税金融业税务政策ABSTRACTSinceMay1,2016,comprehensivelyimplementingvalue-addedtaxreformforfourindustriesmeansthebusinesstaxasoneofchina’staxcategorieshasbeensteppedoffthestageofhistory.Thoughtheproblemofrepeatedtaxationandunfairtaxburdenaboutbusinesstaxcanbesolvedbypushingvalue-addedtax,manyproblemsoftaxationpolicyandcontrolalsowillhappeninfourindustriesespeciallyinFinance.Withthepropulsionoftaxreform,theexistingproblemsabouttaxationpolicyandcontrolwillcometothesurfacebecauseoftheparticularityoffinancialindustry.Thisneedstodiscoverandsolveproblemsbytheanalysisandresearchofdataproducedbytaxreform,sothatwecantrulyrealizethegoalofreducingtaxestoguideandadvancethedevelopmentoftheFinance.Thispapermainlyfocusesonreadingandanalyzingthepresenttaxpolicy,thencombiningwiththetaxesdeclarationdataofsomefinancialinstitutionsinYueQingandtheresearchoftaxpolicyinotherdevelopedcountries,todiscussandstudywhichtaxpolicywecanchoosefortheFinanceatpresentorinthefutureinanall-roundway.Keywords:BTtoVATFinancialIndustryTaxPolicy目录1绪论.................................................................................................................11.1研究背景及意义.......................................................................................11.1.1研究背景............................................................................................11.1.2研究意义............................................................................................11.2国内外研究现状.......................................................................................31.2.1国外研究............................................................................................31.2.2国内研究............................................................................................31.3研究内容...................................................................................................41.4研究方法与思路.......................................................................................51.4.1研究方法............................................................................................51.4.2研究思路............................................................................................52营改增概述及政策解读.................................................................................72.1营业税和增值税的概念...........................................................................72.1.1营业税................................................................................................72.1.2增值税.............
