The Reflection And Strategy Analysis To MS Bank For Business Tax Reform Of VAT

Business Tax Reform of VAT is used to pay business tax taxable items change after to pay VAT. Approved by the state council, in 2012, Shanghai became Business Tax Reform of VAT pilot, transportation industry and part of the modern service industry into the category of reform, the following year Business Tax Reform of VAT to a nationwide pilot. As currently envisaged, the banking industry has not yet entered the battalion to increase.in the middle of the pilot reform., according to the related department to deploy services at the end of 2015 will be to implement Business Tax Reform of VAT, that means in the next year, the banking industry will carry out the reform of the camp instead. State administration of taxation and ministry of finance has in view of the financial services industry as early as in 2012 founded the Business Tax Reform of VAT panel, the following year submitted banking impact assessment report, submitted to the ministry of finance at the same time the VAT policy Suggestions of reform of the financial services industry in China, the camp instead of banking reform is nervous. To the banking push to increase camp has become the focus of the industry.The process of change in 2012, the business tax paid VAT on track, clearly in the policy will be included in the scope of VAT reform in financial services industry. But from the point of the situation have been on a trial basis, the banking industry has not yet been incorporated into the scope of VAT pilot. In the final analysis, the main reason is that our country executes bill of value added tax deduction system, run the system need to be calculated according to the cost of the specific tax amount. And specific service fee in the financial services industry is usually hidden in the difference, which creates a charge with recessive characteristics, so the business tax system gradually exposed its shortcomings, the banking industry should be brought into the camp to increase is imminent, and after the reform of a series of problems but we have to bring banking rapid positioning and to find out the focus of the solution. This article emphatically from the perspective of tax reform, forecasts the banking "camp" instead of general program, and based on the MS bank to analyze the influence of the value-added tax reform. In this article, through six parts to analyze banking "camp" instead of forecast, influence and Suggestions are put forward. The first part is the introduction part, introduced this topic research significance and related background, and through the research on the banking problems existing in the current sales tax and VAT of the comparison to illustrate the necessity of the reform. The second part of the article is to introduce the basic situation of MS, mainly deals with the main business and the analysis of the income statement. The third part is of value added tax of banking solutions predicted, based on the analysis of the banking industry to increase "camp" the basic principles and development prospect of the tax base and tax after the reform to carry on the design. The fourth part is the main part of the article, through taxes, management structure and accounting subject, MS bank after the implementation of tax reform in three aspects can be affected by the analysis. Part fifth and sixth parts are respectively in view of the above effects and other factors on the bank of the tax reform put forward reasonable measures as well as to the collection and administration department in the aspect of reform made some Suggestions.