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营改增对于商业银行的发展起到了重要的作用,可以有效打通增值税抵扣链条,商业银行一般通过征税法实施营改增政策。但是,在实施营改增政策的同时也对商业银行的发展造成了影响,例如在银行的业务发展结构、业务创新及盈利等方面造成一定的影响。对于在实施过程中出现的问题,本文据此分析了营改增政策的实施给银行发展带来的影响,并提出了一些具体的参考意见,促进我国商业银行的健康发展。
The reform of the battalion has played an important role in the development of commercial banks, which can effectively open up the chain of value-added tax deduction. Commercial banks generally implement the policy of increasing their camps through taxation. However, the implementation of the policy of VAT reform also affected the development of commercial banks, such as the business development structure, business innovation and profitability of banks. In view of the problems that occurred in the process of implementation, this article analyzes the impact of the policy of increasing the VAT reform on bank development, and puts forward some specific reference opinions to promote the healthy development of China’s commercial banks.