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案例编号: FAM-0346
被浏览次数: 484 次
案例名称: 互联网金融视角下汉口银行的税收困局
译名: The Tax Dilemma of Hankou Bank from Internet Financial Perspective
案例作者: 郑长军,刘喆宁
作者单位: 中国科学技术大学管理学院
指导者:
译者:
背景单位名称: 汉口银行
行业: 贸易与金融业
规模: 中型
案例涉及的职能领域: 财务管理部门
案例语种: 中文
案例长度(页): 19 页
案例类型: 决策型
中文关键词: 汉口银行;互联网金融;金融业“营改增”;税收筹划
英文关键词: Hankou Bank; Internet Finance; Transfer BT to VAT in Financial Sector; Tax Planning
中文摘要: 近年来银行业界面临诸多挑战,汉口银行作为湖北乃至我国中部最大的城市商业银行更不例外。其压力主要来源于在全球互联网金融高速发展的冲击下, 以及“营改增”等税收政策的出台,亟需银行进行相应的战略调整等。这些问题都成为业界关注的焦点,汉口银行对此也赋予了极大的关注,同时积极应对挑战并着力解决问题。本案例将汉口银行的金融业务发展与税收变革相结合,从互联网金融视角审视汉口银行税收困局入手,结合汉口银行在行业内的特殊地位和自身特点,阐述了汉口银行在现阶段所面临的“营改增”等一系列税收压力与困境,以及它为这些困境做出的准备和变革,将压力转换为动力,将挑战转换为机遇。本案例可以使学生掌握和熟悉金融业“营改增”的政策以及行业内的涉税风险,特别是有利于学生学习和了解互联网金融冲击下银行业税收改革的内容和趋向以及针对其相应业务进行的合理税收筹划。
英文摘要: In recent years, as the downturn of China’s economy, the marketization of interest rate, the development of the Internet finance, the gradual implementation of transferring business tax (BT) to value-added tax (VAT) policies, the banks face many challenges. Hankou Bank, the biggest commercial bank in Hubei province and even central China is not an exception, so it confronts many problems and stresses, which mainly ensue from the shock of the Internet finance, the delayed implementation of transferring BT with VAT policies and the unclear expectations of future policies. As a result, all these problems become the focus of the financial industry. Now, Hankou Bank is also paying great attention to and striving for the challenges, and wishing to solve the puzzles. This case combines Hankou Bank’s development on financial businesses with tax reform. Starting from the perspective of the Internet finance tax dilemma of Hankou Bank and considering Hankou Bank’s special status and its own characteristics, the case expounds the bank’s pressure on tax-paying in the tax transformation. It also discusses the preparations and reforms carried out by Hankou Bank, which focus on dealing with the dilemma and turning challenges into opportunities. This case-study may help students get familiar with the policies referring to transferring BT to VAT in financial industry and with the tax risks related to financial industry. It can be beneficial to students who are eager to learn about the contents and tendencies of tax reform and reasonable tax planning on certain accounts in bank sector under the crush of Internet finance.
适用对象: 本科生,硕士生,工商管理硕士(MBA),
编写方式: 采编
案例年代: 2016
案例入库时间: 2016-12
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