我國金融業(yè)增值稅稅制改革探索

1、A Thesis Submitted in Partial Fulfillment of the Requirements for the Degree of Master of Business Administration The VAT Tax System Reform of China's Financial Industry Candidate : Xu Chen Major : Business Administ

2、ration Supervisor : Prof. Zhang Kezhong Huazhong University of Science & Technology Wuhan 430074, P.R.China April, 2017 華 中 科 技 大 學(xué) 碩 士 學(xué) 位 論 文 Abstract With the rapid development of social economy, the financial i

3、ndustry 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&#

4、39;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 divi

5、ded 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 poi

6、nts 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 t

7、he 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

8、 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 i

9、ndustry 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 finan

10、cial 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 f

11、inancial 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 directio

12、n. 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