“营改增”对金行业的影响分析.docVIP

“营改增”对金融行业的影响分析 【摘要】 国务院关于扩大营业税改征增值税试点的工作部署，金融保险业将从2014年开始纳入“营改增”试点范围。根据《试点方案》中金融保险业原则上适用增值税简易计税方法的制度安排金融服务于经济，“营改增”对经济产生影响，也势必将对金融产生影响。营改增金融行业经营及税收“营改增”对金融行业的影响分析 【结束语】 加强会计核算降低银行税收成本，明确进项税抵扣范围，增加进项税税额，增值税抵扣力度，减轻税负。在“营改增”过程中，既要考虑银行的实际情况，又要考虑对行业税收负担产生的影响。不断完善各业务系统，实现增值税开票系统与银行业务系统的有效衔接，解决在衔接过程中出现的硬件、软件等问题，同时制订相应的增值税开票流程，规范工作人员业务行为，防范风险。 【参考文献】 [1]关于在全国开展营业税改征增值税试点有关征收管理问题的公告．国家税务总局 ．2013-07-16 [2]魏陆. 中国金融业实施增值税改革研究[J]. 中央财经大学学报. 2011(08) [3]郭家华. 增值税扩围改革对第三产业的影响——以交通运输企业为例[J]. 理论月刊. 2011(08) [4]魏陆. 扩大增值税征收范围改革研究[J]. 经济问题探索. 2011(07) including incentives) to ensure the achievement of the quality objectives. According to the companys quality system documents, combined with the specific circumstances of the project, preparation of project quality manual, procedures and work related to the project implementation rules to improve the quality management system of the project. A management review meeting held each year, on the implementation of the quality policy, objectives and review of the problems and propose corrective measures. Efforts and resources necessary for optimal allocation of project construction management (personnel, finance, facilities, information, etc). 3.2 with customer focus project staff establish a customer-focused thinking, fully aware that meet their customers needs and expectations is the fundamental pursuit of production and services projects. Projects in production and service processes, to: 3.2.1 identify and determine the needs and expectations of the project legal person, interests as the interests of the customer, with customer satisfaction as satisfied, good faith and cooperation, win-win and development; 3.2.2 needs and expectations of the project legal person into production and service management or technical requirements, and allocation of appropriate resources; 3.2.3 meet legal requirements and strive to exceed their expectations. 3.2.4 customers on the quality of projects put into operation for st