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随着营改增试点的全面推开,银行业作为金融业的主体被纳入增值税管理范围,其业务和经营模式均受到不小影响。河北省唐山市国家税务局在充分调研的基础上,全面梳理了当地银行业在营改增过程中存在的问题,并建议从如下角度入手,推动银行业适应增值税管理:一是加快制定金融业营改增配套政策。目前,对银行业营改增尚缺乏详尽的操作指引,建议针对金融业的具体情况,尽快制定更为详细、更具有操作性的增值税管理办法,明确银行各类业务与税收政策的对接,对增值税具体应税项目的涵盖范围、计税依据、计算方法加以明确。
With the comprehensive reform of pilot camps, the banking industry, as the mainstay of the financial industry, has been included in the scope of value-added tax management. Both its business and its business model have been greatly affected. On the basis of full investigation and research, the State Administration of Taxation of Tangshan City of Hebei Province has comprehensively sorted out the problems existing in the process of banking reform in the local banking sector and proposed that the banking industry be encouraged to adapt to the VAT management from the following perspective: First, to speed up the development of finance Increase business matching support policies. At present, there is a lack of detailed operational guidelines for banking business reform. It is suggested that a more detailed and operational VAT management approach should be formulated as soon as possible in the light of the specific circumstances of the financial industry so as to clarify the connection between bank operations and tax policies, Specific coverage of VAT taxable items, tax basis, calculation method to be clear.