Study on the impacts and Countermeasures of VAT reform on Industrial Bank

根据2016年《政府工作报告》和财政部、国税总局联合发布的财税[2016]36号文，自2016年5月1日起银行业实施“营业税改征增值税”（简称“营改增”）。这次改革将对商业银行税负和盈利能力产生重大影响，也将令银行业产业竞争环境发生深刻变化。以兴业银行2015年财务报表数据为基础，“营改增”后，利润总额预计下降2.26%，其中公司营业收入由于收入的价税分离将下降4.89%，而可抵扣成本费用占全部成本费用仅为15.64%，成本仅下降0.01%，其中税负将增长10.21%，整体税负率高达5.18%。“营改增”不是税种的简单变化，它带来的全方位冲击对公司影响重大，更给企业运营带来巨大挑战。 本文采...According to the requirements made in REPORT ON THE WORK OF THE GOVERNMENT(2016) and the finance and taxation policy with NO 36 in 2016 which is issued jointly by the Ministry of Finance and State Administration of Taxation,From May 1st, 2016 Tax reform in Business Tax replaced with Value-Added Tax (abbreviated as VAT Reforms to BT”) come into force in the Banking Industry.This tax reform will h...学位：工商管理硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792014115102