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2016年5月1日国务院已经在金融业全面开放“营改增”政策,增值税以其优良的税收中性原则,可以有效消除重复征税、降低企业税负。本文从微观层面,具体通过税管体制和企业税收负担、经营成本、财务核算体系、经营模式四个方面分析了“营改增”对金融企业可能带来的一系列影响并提出了对应的政策建议。
On May 1, 2016, the State Council has fully liberalized its “banking reform” policy in the financial industry. With its excellent tax neutrality principle, value added tax can effectively eliminate double taxation and reduce corporate tax burden. This article analyzes the possible influence brought by “Ying Zeng Zeng ” to financial enterprises from the micro level, specifically through tax system and enterprise tax burden, operating cost, financial accounting system and business model, and puts forward the corresponding Policy recommendations.