Study On The Problem And Suggestion Of B2V On Bank Industry

In year 2012,the pilot of "B2V" for part of industries was carried out in Shanghai and was enlarged to the others provinces and cities at later,and the pilot was fully carried out in the whole country in July 2013.During the pilot,there were many running-in,reforms,revises and adjustments,the rest of building industries,real estate industries,transfer of real estate,sales of intangible assets,finance industries and family&community service industries were completed and merged into value-added tax in 1 May 2016,the full reform of "B2V" was finished.The reform of "B2V" is not only the process of tax system optimization,but also the key element of the policies to structural tax reduction.However,during the period of reform,the tax burden decreased or increased among different industries,and because of the problems left by history,the effect of "B2V" during the different industries did not arrive at the expected result,the continuous reform and enhancement are needed and need the coordination to the policies of "B2V"by the industries,to enhance management,to optimize structure of business and to increase profit-earning ability.The paper firstly argumented the necessity about the reform of "B2V" on the base of theory and law,started from the tax equity and tax efficiency,the principle of tax legality and tax justice.Then the paper analyzed the effect of "B2V" for the macro effect,the angles are the effect to tax system,to local tax system and local government revenue,also to the economic development and supply-side policies.The researches on the macro effect were plentiful,the researches arrived at that the reform optimized structure of industries,and optimized the distribution of resident income.For the micro effect,the angles are the release of duplicate taxation and operation cost of bank industry.The third chapter analyzed the current VAT policies of bank industry and the problems after reform,and analyzed the reasons and effects that causing the problems,the analysis found that the tax burden will be indistinct and the cost will be increased because of the enlargement of taxable scope,limited deduction of input tax.The fourth chapter analyzed the turnover tax system for the finance industry of other countries and regions in the world,compared with the tax scopes and taxable models,summarized the results of different tax scope and models for different country and region,and supplied the reference for our country reform of "B2V" on finance industry.The last chapter put forward the suggestion for the current problems from the viewpoints of taxable model optimization,deduction chain enhancement,input tax deduction scope adjustment and perfecting the tax laws on bank industry.