“营改增”即营业税改征增值税是我国近年来税制改革中的里程碑事件。对于我国企 业而言，流转税与所得税是企业最重要的两大税种，很长一段时间，我国流转税一直是营业 税、增值税等税种并行的状态。与增值税相比，营业税没有进项税抵扣环节，存在对企业经 营中产生的收入重复征税的劣势。自 2012 年 1 月 1 日起，我国开始对原征收营业税的欧亿·体育（中国）有限公司 改为征收增值税的试点改革，“营改增”自此拉开大幕。经过多批次、分欧亿·体育（中国）有限公司、分地区地逐 步试点推广，至 2016 年 5 月 1 日，在全国范围内将金融业等剩余欧亿·体育（中国）有限公司全面纳入“营改增” 试点，自此，“营改增”推广至全国全欧亿·体育（中国）有限公司。 全面“营改增”完成后，增值税改革继续推进，降低部分欧亿·体育（中国）有限公司的增值税税率、扩大进 项税抵扣范围等政策不断推广，减税降费不断深入。银欧亿·体育（中国）有限公司“营改增”政策施行 3 年多以来， 银欧亿·体育（中国）有限公司的税负影响究竟如何？现行银欧亿·体育（中国）有限公司增值税政策还有哪些需要进行完善？这是值得深 入探究的。 本文首先介绍有关于增值税、“营改增”及“营改增”对银欧亿·体育（中国）有限公司的税负影响等方面的理 论、政策及相关研究的文献综述；进而从我国银欧亿·体育（中国）有限公司的具体业务出发，从理论上推算“营改 增”对我国银欧亿·体育（中国）有限公司的税负影响，用公式原理推算银欧亿·体育（中国）有限公司增值税、企业所得税及综合税负的变 化，推测出“营改增”对银欧亿·体育（中国）有限公司综合税负的影响是增是减存在不确定性；然后，选取 17 家 上市银行 2013 年 6 月至 2019 年 6 月（时间跨度为“营改增”试点前三年与试点后三年）的 财务季报数据进行实证分析，将综合税负（支付的各项税费/营业收入）、“营改增”是否施 行、利息收入占比（利息净收入/营业收入）、净资产收益率、管理费用率（管理费用/营业 收入）等指标作为研究变量，分析得出“营改增”政策的施行对银欧亿·体育（中国）有限公司的综合税负没有降低 作用；此外，还可以得出银欧亿·体育（中国）有限公司的综合税负与银行的贷款业务收入占比（即利息收入占比） 有显著关系。 最后，根据分析结果对银欧亿·体育（中国）有限公司“营改增”政策进行效果评估，并提出应推进贷款服务 增值税改革、完善增值税抵扣链条、优化增值税发票抵扣政策等关于增值税改革的政策建议 及完善银行财税管理的建议。 关键词：营改增；实证分析；税负影响；增值税改革2 ABSTRACT "VAT reform", that is, the conversion of business tax to VAT is a milestone in China's tax reform in recent years. For China's enterprises, turnover tax and income tax are the two most important taxes for enterprises. For a long time, China's turnover tax has been a parallel state of business tax and value-added tax. Compared with value-added tax, there is no deduction link for business tax, and there is a disadvantage of double taxation on business operations. Starting from January 1, 2012, China's pilot reform to replace business tax with value-added tax has kicked off. After multiple batches, sub-industries, and regions, the gradual pilot promotion, until May 1, 2016, the remaining industries such as the financial industry have been comprehensively included in the "campaign reform and increase" pilot nationwide. Since then, "campaign reform and increase" Promote to the whole industry in the country. After the completion of the comprehensive "VAT reform", the VAT reform continued to be promoted, policies such as lowering the value-added tax rate of some industries and expanding the input tax deduction range were continuously promoted, and tax reductions and fees were continuously deepened. What is the impact of the banking industry's tax burden over the past three years since the banking industry's "VAT reform" policy has been implemented? What other current banking VAT policies need to be improved? This is worth exploring in depth. This article first introduces a literature review of theories, policies, and related research on value-added tax, "VAT reform increase", and the impact of "VAT reform increase" on the tax burden of the banking industry; and then starting from the specific business of China's banking industry, from Theoretically calculate the impact of "VAT reform" on the tax burden of China's banking industry, use the formula principle to calculate the changes in VAT, corporate income tax and comprehensive tax burden of the banking industry, speculate that "VAT reform" will increase the comprehensive tax burden of the banking industry There is uncertainty about the impact of the reduction; then, the financial results of the 17 listed banks from June 2013 to June 2019 (the time span is three years before the "campaign increase" pilot and three years after the pilot) are selected for empirical analysis Analyze and compare the comprehensive tax burden (the various taxes and fees paid / operating income), whether "VAT reforms" are implemented, the proportion of interest income (net interest income / operating income), the rate of return on net assets, and the rate of management expenses (management expenses) / Operating income) and other indicators as research variables, The analysis shows that the implementation of the "VAT reform" policy has no effect on reducing the overall tax burden of the banking industry; in addition, Comprehensive3 business income tax credit with the bank (ie, interest income) derived the banking sector has a significant relationship. Finally, based on the results of the analysis, the bank ’s “VAT reform” policy was evaluated for effectiveness, and policy recommendations on VAT reform such as the advancement of VAT reform on loan services, improvement of the VAT deduction chain, and optimization of the VAT invoice deduction policy were proposed . KEY WORDS：Business Tax Changed To VAT, Empirical Analysis, Tax Burden,VAT Reform1 目 录 第一章 绪论..................................................................................................................................... 3 第一节 研究背景......................................................................................................................3 第二节 研究意义.......................................................................................................................3 第三节 文献综述.......................................................................................................................4 一、增值税研究综述.........................................................................................................4 二、“营改增”对银欧亿·体育（中国）有限公司税负影响的研究综述............................................................6 第四节 研究框架和方法...........................................................................................................9 第五节 本文特色与不足之处.................................................................................................10 第二章 关于银欧亿·体育（中国）有限公司“营改增”的理论与政策........................................................................12 第一节 营业税与增值税税收理论.........................................................................................12 一、税收基本理论...........................................................................................................12 二、营业税简介...............................................................................................................13 三、增值税简介...............................................................................................................14 第二节 银欧亿·体育（中国）有限公司“营改增”税收政策解读.............................................................................14 一、原有的营业税税收政策.......................................................................................... 14 二、现有的增值税税收政策.......................................................................................... 15 第三章 “营改增”对我国银欧亿·体育（中国）有限公司税负影响的理论推算.......................................................16 第一节 银欧亿·体育（中国）有限公司主要业务及收入来源分类.............................................................................16 第二节 “营改增”对增值税税负的影响.............................................................................17 一、对银行贷款服务的税负影响..................................................................................17 二、对银行直接收费金融服务的税负影响..................................................................17 三、对银行金融商品转让业务的税负影响............................................................