A Study On The Change Of Tax Burden After The Change Of "Commercial Bank" To "Commercial Bank"

In order to meet the economic development,China in May 2016 formally from the financial industry into the "camp by" range,which marks the business tax out of our country completely out of the stage of history,the financial industry "camp" by the development of China's financial industry has Significance.The taxation of the financial industry is one of the important sources of central government revenue.Whether the financial tax system is not only directly affects the financial enterprises' business achievements,but also has become an important factor affecting the healthy development of financial markets.In the "camp by",China's financial industry to pay the business tax,this tax system on the one hand caused the phenomenon of repeated taxation of the financial industry,leading to China's financial industry tax burden is heavy,hinder the development of the financial industry,on the other hand,The foreign financial industry mostly use the VAT tax system,the business tax system reduces the international competitiveness of China's financial industry,hindering the expansion of the financial industry overseas business,therefore,China in May 1,2016 will be the financial industry Into the "battalion" by the scope of China's financial industry levy value-added tax.However,the financial industry,"Camp increase" after the expected tax cuts,reduce the financial industry tax burden,but also need further analysis and calculation.Based on the background of the financial industry,this paper focuses on the banking industry in the financial industry,taking H commercial banks as an example,combining with the characteristics of H commercial banks and related tax policies,and selecting the financial data of H commercial banks to calculate The change of the tax burden of the H commercial banks before and after the change of the "battalion" increase,and the corresponding suggestions for the H commercial banks to deal with the "increase" of the financial industry.This paper first elaborates the main contents of the financial industry and the relevant policy explanation.Then,taking the H commercial bank as an example,the paper studies the influence of the "increase" on the tax burden of the commercial bank.And then analyze the reasons for the change in tax burden.Finally,according to the results of the calculation and the analysis of the causes of the tax burden,the paper puts forward some suggestions from the five aspects: tax planning,quality training of business personnel,perfect fiscal and taxation management,cash flow control and business planning."Camp to increase" to provide advice.