| “营改增”对城商行财务的影响 |
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| 引用本文： | 沈雁音.“营改增”对城商行财务的影响[J].福建工程学院学报,2017,0(1):61-66. |
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| 作者姓名： | 沈雁音 |
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| 作者单位： | 福建商学院会计系 |
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| 摘 要： | 2016年5月1日起，我国“营改增”试点范围扩展到房地产业、建筑业、金融业和生活服务业，试点方案的推出成为我国流转税税制改革的“收官之作”。依据试点办法及后续政策规定，并以福建省H城商行为研究对象，选取2012、2013和2014年财务报告相关资料，测算分析“营改增”对城商行资产、负债、利润与税负的影响，进而为城商行把握本次税改机会，适时调整经营策略并防范涉税风险提出建议。
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| 关 键 词： | “营改增” 城商行 财务影响 |
The influence of replacing business tax with value-added tax on city commercial banks finance |
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| Shen Yanyin.The influence of replacing business tax with value-added tax on city commercial banks finance[J].Journal of Fujian University of Technology,2017,0(1):61-66. |
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| Authors: | Shen Yanyin |
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| Institution: | Accounting Department, Fujian Commercial College |
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| Abstract: | China began to extend the business arenas of “replacing business tax with value-added tax” to construction industry, real estate industry, financial industry and life service industry on May 1，2016. The introduction and release of pilot programs became the “finishing touch” of China’s turnover tax system reform. Based on the pilot measures and follow-up policy, taking H city commercial bank of Fujian province as the research object, the influence of replacing business tax with value-added tax on the assets, liabilities, profits and tax burden of city commercial banks were anlysed via the financial reports of city commercial banks in Fujian in 2012, 2013 and 2014. Proposals were proposed for the city commercial banks to grasp the transformation opportunities to adjust business strategies to prevent the risk of taxation. |
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| Keywords: | replacing business tax with value-added tax city commercial bank financial influence |
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