Study On The Effect Of Business Tax VAT Instead To Bank Assets

The asset business is one of the important business of the bank,which provides strong material support for the development of other important business.It can also play an important role in reducing the risk of bank funds,stabilizing the bank's income and providing the continuous source power for the bank's innovation.In this paper,we use the literature analysis method,the financial statement analysis method,the comparative analysis method and so on,from the following aspects to carry out in-depth study.First,this article from the background of the topic,the significance of the study,in a large number of domestic and foreign scholars after the article,from the banking industry,"the need to increase" the need for "banking" increase "feasibility" The impact of the bank,the specific implementation of the path of the four aspects of the literature review.Second,clarify the definition of asset business,define the scope of asset business,introduce the functions of asset business,focus on the loan service,transfer of financial goods,bills discount business,tax rate of these four aspects of "camp" policy interpretation,detailed Combing specific policies,through data analysis,found that the "camp by" policy in the long and short period of time on the tax burden will have different effects-in the short term will lead to tax increases,while the long term but showing a downward trend.In view of this contradictory phenomenon,from the loan business,the bill discount business,input tax in three ways to analyze the reasons for the rise in tax revenue,and then start from these reasons,pointed out that the rise in asset tax will give banks upstream,downstream enterprises and banks own business The effect of the model.In addition,from the value-added tax invoice management,tax information system,tax law and accounting treatment differences,system equipment costs,labor costs and other aspects of the asset business "business increase" to make tax management internal control challenges,in addition,and Further analysis of the asset business "battalion" to the management of what impact.Thirdly,according to the above problems,we mainly give some concrete suggestions from the aspects of strengthening the level of tax administration and improving the management level.The banking industry to "increase",whether from the perspective of improving the tax system or to promote the banking business upgrade,is a very correct choice.But the reform is a stage of the process,in this process will inevitably encounter a lot of problems,can not ignore the asset business in the banking business position,to usea comprehensive vision to see the problem of tax increases,the asset business "Increase " the impact on a longer time axis to observe.