【作者】 张慧；

【导师】 宋霞；

【作者基本信息】 郑州大学 ， 工商管理硕士（专业学位）， 2018， 硕士

【摘要】 随着国地税合并工作的进一步推进,我国的税收体系更趋于完善,税收法制化进程加速推进,银行业面临的税收监管环境越来越规范和严格。恰逢“营改增”转型期,银行业的主体税种由营业税转变为增值税,主体税种的变化给银行涉税工作带来了挑战,同时使得税务部门对银行业的税务稽查力度明显加大。在新的税收环境下,银行业如何诊断并化解纳税风险成为亟需解决的问题。JH银行是某大型商业银行下属的省级分行,主要经营吸收公众存款,发放短期、中期和长期贷款,办理票据承兑与贴现,银行卡业务,代理收付款项业务等业务。“营改增”之后主要缴纳的流转税由营业税变为增值税,除此之外,银行主要缴纳或代扣代缴的税种还有企业所得税、个人所得税、房产税、印花税、土地增值税等。对JH银行进行纳税风险分析和对策研究具有行业代表性,对其他银行具有积极的借鉴意义。银行的业务处理流程和会计处理方式决定了纳税义务,而涉税业务处理不当可能引发纳税风险。通过详细展示JH银行对日常业务处理方式,会计处理规则和涉税处理方法,运用恰当的法律政策对其涉税处理的合理性和合规性进行分析,可以明晰纳税风险以及风险产生的原因。对分析出来的风险提出各中情形之下的纳税风险规避对策建议也更具有针对性和实操性。帮助JH银行更加精准、有效的进行纳税风险的自我识别并及时运用补缴税款及滞纳金、调整会计处理方法,调整税务处理方法、争取有利政策等恰当的措施规避现有纳税风险和潜在纳税风险。银行在进行涉税事项处理的时候可能因为政策理解偏差、对新政策调整不及时、会计处理与税务处理存在差异、纳税义务发生时点与收入确认时点不一致等原因引起纳税风险。纳税风险的产生可能发生在银行的各个税种缴纳过程当中,银行应当针对不同的纳税风险,使用恰当的风险规避方法,将纳税风险化解在平时。最大程度上规避纳税风险,保障银行的财务安全和纳税信誉。通过对JH银行纳税风险分析和提对策建议研究,能为其他银行提供借鉴和参考。更多还原

【Abstract】 With the further advancement of the merger of state and territory taxes,China’s taxation system has become more perfect,the taxation legalization process has accelerated,and the taxation regulatory environment facing the banking industry has become more standardized and strict.In the transition period of “reform of the camp”,the main tax category of the banking industry was changed from business tax to valueadded tax.The change of the main tax category brought challenges to the bank’s taxrelated work,and the tax authorities’ tax inspection of the banking industry was significantly increased..In the new tax environment,how the banking industry diagnoses and resolves tax risks becomes an urgent problem to be solved.JH Bank is a provincial branch of a large commercial bank.It mainly engages in the absorption of public deposits,issues short-term,medium-term and long-term loans,handles bill acceptance and discounting,bank card business,and agency receipt and payment business.After the “reform of the camp”,the main turnover tax is changed from business tax to value-added tax.In addition,the main types of taxes paid or withheld by banks are corporate income tax,personal income tax,property tax,stamp duty,land value-added tax,etc..The tax risk analysis and countermeasure research of JH Bank has industry representative and has positive reference significance for other banks.The bank’s business process and accounting treatment determine the tax liability,and improper handling of the tax-related business may trigger tax risks.By showing in detail JH Bank’s daily business processing methods,accounting treatment rules and tax treatment methods,and using appropriate legal policies to analyze the rationality and compliance of tax-related treatment,it can clarify the tax risks and the causes of risks.It is also more targeted and practical to propose tax risk mitigation measures under various circumstances for the analyzed risks.Help JH Bank to carry out selfidentification of tax risks more accurately and effectively,and timely apply to pay taxes and late fees,adjust accounting methods,adjust tax treatment methods,and strive for favorable policies to avoid existing tax risks and potential tax risks..Banks may be subject to taxation risks when dealing with tax-related matters,such as deviations in policy understanding,untimely adjustments to new policies,differences in accounting treatment and tax treatment,and inconsistencies in the timing of taxation obligations and revenue recognition.The occurrence of tax risk may occur in the process of payment of various tax types of banks.Banks should use appropriate risk aversion methods for different tax risks to resolve tax risks in peacetime.The tax risk is avoided to the greatest extent,and the financial security and tax credit of the bank are guaranteed.Through the analysis of the tax risk of JH Bank and the research on countermeasures,it can provide reference and reference for other banks.更多还原