Research On The Problem Of "Camp Changed Increase" In China’s Banking Industry

The banking industry has made great contribution to the development of national economy. At present, our country to the banking industry collection of business tax. Compared with the value-added tax, business tax has more defects, which caused a great negative impact on the healthy development of the banking industry in China. In addition, China’s value-added tax is gradually expanding the scope of application, in this form, the financial industry in the reform process, the tax reform must be carried out to increase, which is the inevitable development requirements of the banking industry. China is world first oriented finance the implementation of a full range of value-added tax reform of large economic organization, because in the practice of finance business types and different and accounting is very confused, "camp to add" will be implemented with a lot of problems.From the above content, it can be known that the change of the domestic banking industry to increase the issue of research significance, and is very important. In this paper, based on the theory of value added tax and the best commodity tax, through the comparative analysis, normative analysis, literature review and other methods, this paper has carried out in-depth research.First, this paper makes a more detailed explanation and description of the existing research situation in the field of banking industry in China. At present, the researchers made a multi-level, comprehensive analysis and Research on the subject, this paper describes the relevant research results from three aspects. Second, to bank business changed to increase the importance and necessity to make the analysis, and the business tax of defects were fully mining, the main problems are: unable to complete the export tax rebate; tax parallel caused damage to the VAT chain integrity; there serious double taxation phenomenon. Value-added tax and business tax, its advantages are very significant, which confirmed the implementation of the domestic banking industry is the inevitable trend of the future reform of the tax reform. The findings include: business tax belongs to the full amount of turnover tax and that for all enterprise turnover collection of taxes and fees, does not permit the purchase of paid business tax, resulting in the phenomenon of repeat business tax is levied on the; parallel value added tax and business tax in two tax, which makes the VAT chain integrity is disrupted, and lead to tax more difficult; unable to achieve the business tax completely export tax rebate, the export of domestic financial products and services caused obstacles, and reduces the comprehensive competitive ability of the domestic banking industry in the world. Third, the challenges facing the banking industry to change the growth of the problem one by one analysis, and make corresponding policy recommendations.Whether it is based on the perspective of the development of the industry, or based on the perspective of the domestic economic development, China’s banking industry should be carried out as soon as possible to increase. However, banks of the camp to increase is a long process, in this process will encounter a lot of problems, facing a lot of pressure, coupled with the banking industry and the national economy is closely linked to, once the change may also have a great impact on the economic development, so banks are to increase the camp must be careful. In the implementation of the camp to increase should be open-minded and full study of foreign countries and other areas of our country advanced experience and successful practices, and combining with our country banking industry actual situation and characteristics, to develop suitable for the camp of the development of the industry changed to increase strategic planning. In addition, we should also effectively deal with the various problems in the process of reform.