浅议“营改增＂对商业银行的影响

将商业银行纳入增值税扩增范围可以有效打通增值税抵扣链条，对于促进商业银行的发展具有重要意义。商业银行实现营改增目标的最合理方法是一般征税法。但营改增政策会对商业银行的业务发展结构、盈利能力、业务创新能力等方面不利。为减少不利影响可以通过选择低税率、扩大抵扣范围、完善服务、优化征管等措施来推进商业银行“营改增”改革的顺利进行。

Influence of the Change from Business Tax to VAT on Commercial Banks

It can effectively clear the VAT deduction chain to bring commercial banks into the scope of VAT, which can promote the development of commercial banks. The most reasonable way of shifting from business Tax to VAT for commercial banks is the general tax method. However, this shift policy will exert unfavorable influence on the development structure, profitability, business innovation ability, etc of commercial banks. But it can reduce the unfavorable influence by selecting the low tax rates, expanding the scope of the deduction, improving services and optimizing collection and management measures, which will promote the reform of the shift from business Tax to VAT in commercial banks.