”一位城商行内部人士近日向记者透露 仰恩大学教务部

The financial sector has changed to increase or delay until July, the bank is facing a higher cost of reform." A city business insider recently told reporters. As a major tax reform central advance for many years, many industries replacing business tax with value-added tax(VAT) has been the first step, the financial industry since the end of last year, the official tone included in the scope of the pilot, now is already in progress. In an interview with this reporter recently learned that since the beginning of last year, large commercial banks have started replacing business tax with value-added tax(VAT) project, and most of the city commercial banks at the end of last year, the official start of the relevant preparatory work, in accordance with the progress of the banking industry, replacing business tax with value-added tax(VAT) or early landing in the middle of the year. There are differences in the progress of banks, the reporter from the head of a financial institutions to change the project manager learned that the beginning of this year, the industry rumors of financial industry camp to increase the work will begin officially landing in April 1st this year. But for the moment, this timetable is more tense for most banks. "From the time point of view, it is clear that the possibility of landing in April 1st is not large, the industry is expected to be postponed to July 1st or October 1st formally implemented." The person in charge said. According to the reporter, large banks and joint-stock banks in last year 2 and March started the relevant work of the camp changed to increase, and most of the city commercial bank began to start the project consultation, program adjustment and system construction and other series of preparations at the end of last year. From now on, the progress of each line is different. In the industry generally speaking, there are two main factors affecting the progress of the progress. On the one hand, the financial industry replacing business tax with value-added tax(VAT) work is relatively complex, the policy for the financial industry comprehensive opening to spread a more cautious attitude of holdings. Instead of simply changing taxes, it is a revolution that will have a major impact on the vast majority of the major sectors of the bank." KPMG recently released the "2015 China Banking Report" said that the complexity and difficulty of replacing business tax with value-added tax(VAT) landing the implementation of the enterprise often exceeds expectations, especially for large banks with large scale and complex organization structure, business type complex and huge trading volume, the difficulty of hitherto unknown. On the other hand, due to the financial industry replacing business tax with value-added tax(VAT) specific program has not yet formally introduced, resulting in a number of banks have strong wait-and-see mood, the urgency is not strong; at the same time, the construction of business preparation and system for the majority of banks have been in reference to other industry standards and process of exploration. "At present, there are about 10% uncertain factors in the banking sector, and it needs to wait for a unified standard to continue." The person in charge said. Village banks or to tax levy from simple gauge experts point of view, the current banking implementation of replacing business tax with value-added tax(VAT) the main difficulty lies in the process of transformation, the implementation of information technology systems to achieve business transformation, and tax coordination, or the "10% factors of uncertainty and more urgent". The specific collection scheme for banking has been pending, and has become the main reason for some banks to promote the stagnation of the work. However, from the current majority of the voice of the industry to talk about

金融业营改增或延迟到7月 银行面临较高改造成本   “预计我们行今年年中将正式完成营改增工作。”一位城商行内部人士近日向记者透露。   作为中央推进多年的一项重大税改,不少行业营改增已先行一步,金融业自去年年底正式定调纳入试点范围后,如今也已有所进展。记者近日在采访中了解到,自去年年初开始,大型商业银行陆续启动营改增项目,而大部分城市商业银行也于去年年末正式开始了相关准备工作,按照目前的推进进度来看,银行业营改增最早或在年中落地。    各家银行进度有所差异   记者从某金融机构主管营改增项目的负责人处了解到,今年年初,有业内传闻金融业营改增工作将于今年4月1日开始正式落地。但从目前来看,这一时间表对于大部分银行而言较为紧张。   “目前从时间上看,显然4月1日落地的可能性已不大,业内预计可能要延迟到7月1日或是10月1日正式实行。”该负责人表示。   据记者了解,大型银行及股份制银行在去年2、3月份就启动了营改增的相关工作,而大部分城商行则于去年年末开始启动项目咨询、方案调整及系统建设等一系列准备工作。从目前来看,各行推进的进度有所差别。   在业内普遍看来,目前影响推进进度的因素主要存在两方面。一方面,金融业营改增工作相对复杂,政策上对于金融业全面铺开营改增持较为慎重的态度。   “营改增不是简单的税种变化,而是一场将对银行绝大多数主要部门产生重大影响的变革。”毕马威在近期发布的《2015年中国银行业调查报告》中表示,营改增落地实施工作的复杂性和难度往往超出企业的预期,尤其是对于规模庞大、组织结构复杂、业务类型复杂和交易量巨大的大型银行而言,难度前所未有。   另一方面,由于针对金融业的营改增具体方案迟迟没有正式出台,导致一些银行存在较强的观望情绪,紧迫程度不强;与此同时,大部分银行的业务准备及系统建设一直在借鉴其他行业的标准和流程中摸索进行。   “目前银行业营改增工作还有10%左右的不确定性因素,需要等待统一的标准落地后才能继续。”上述负责人透露。   村镇银行或以简易计税法征收   从专家普遍观点来看,当前银行业实施营改增的难点主要在于进行流程改造、实施信息技术系统改造、实现业务与税务配合衔接等,而更亟待解决的还是上述“10%的不确定性因素”。   针对银行业的具体征收方案一直悬而未决,成为部分银行推进工作停滞不前的主要原因。不过,从目前业界的多数声音来看,银行业采用一般征收方法会成大概率事件。   毕马威的报告显示,“财税部门考虑对金融保险业采取6%的增值税税率,采用一般征收方法,即对于登记成为增值税一般纳税人的企业而言,应交增值税等于销项税额与进项税额之差。”   银行业内人士也肯定了这一说法:“目前大部分银行基本可以确定将按照一般纳税人征收。”   不过,他同时透露,目前对于村镇银行的争议较大,有可能按照小额纳税人性质按简易计税法征收:“这种不确定性导致了现在大部分村镇银行都还在观望,大多没开始行动。”   另一争议的焦点则是银行业的应税收入多种多样,手续费、利息收入、金融投资等收入如何纳税均存在问题,且哪些购买的服务可以抵扣税收也是难点。   平安证券银行业分析师黄耀锋分析称,对银行业来说,难度在于增值税中的进项税抵扣很少且难以界定。   “我们预计银行业营改增有望采取一般计税法,对贷款利息收入、手续费与佣金收入、投资净收益征收销项税。”黄耀锋认为。   上述负责人表示,“目前的推进工作都是在借鉴其他行业的基础上,借助政府部门的相关培训来做,而这些悬而未决的因素最终如何,还要等待具体的政策方案出台。”   税负变化总体预期持平   银行业营改增在即,其实施将对银行业产生哪些影响?就目前来看,系统改造成本、税负的变化及对利润的影响是业内最为关心的话题。   从系统改造方面方面来看,业内人士表示,银行业的确面临着比其他行业更高的改造成本。   “营改增后,涉税收入要做一些调整,与其他行业相比,银行业涉及的系统改造范围更广,只要涉及收入类的系统,包括利息收入、中间业务收入、同业收入等系统都要涉及改造,成本相对偏高。而具体到每一家银行,由于其业务不同,改造难易程度不一样,系统改造成本也会有所差异。”上述负责人表示。   从税负变化来看,业内分析称总体上会持平,但不能一概而论。   “营改增前后总体上税负相当,但也因银行而异。”业内人士认为,由于增值税涉及销项、进项,具体变化与一家银行的收入结构、业务种类相关,因此最终会有所差异。   至于利润影响方面,业内人士认为,营改增对银行业总体利润影响呈中性,不会带来银行业经营效益的大幅增加或减少。   “按照一级半计税法和6%的增值税率来测算,银行业营改增对净利润的影响平均仅在-0.4%,总体来说,对银行业净利润的影响十分有限。”黄耀锋表示。   除此之外,业内人士认为,长期来看,营改增将有利于银行业的发展。由于总体增值税改革或许会降低部分企业借款者的税收成本(因为这些借款者可从银行贷款利息中获得进项税抵扣),这对银行的资产质量为边际利好。   专家认为,“银行改征增值税,实现收入价税分离,满足下游实体企业抵扣进项税金的需要,有利于提升金融业服务实体经济的能力。同时,下游实体企业由于抵扣进项税金而减轻经营成本,有利于反向改善银行信贷环境,促进经济平稳增长。” 进入【新浪财经股吧】讨论相关的主题文章: