本文在对金融服务业征收增值税的研究文献进行系统性梳理的基础上，借鉴欧盟金融业征收增值税制度经验，从两个层面对我国银行业“营改增”对其流转税负的影响进行测算。研究显示，在不区分核心业务和非核心业务的假设下，银行业“营改增“的均衡税负率为6%左右；而在区分核心业务和非核心业务的假设下，银行业税负将大幅下降。基于上述结论，提出我国银行业“营改增”可暂按不区分核心业务和非核心业务的模式进行，随着银行业收入结构变化适时引入基本免税法。%On the basis of systematically reviewing the research literature on VAT of the financial service industry, learning from the experience of EU’s financial industry value-added tax system, from two layers, the paper measures the influence of China’s bank-ing industry on its circulation tax. The study shows that under the assumption that the core business and non-core businesses are not distinguished, the equilibrium tax rate of the change from business tax to value added tax is about 6%. While if the core business and non-core businesses are distinguished, the tax of the banking industry will fall sharply. Based on the above conclusion, the paper con-siders that at present, the change from business tax to value added tax can temporarily be carried out with the mode that the core busi-ness and non-core business are not distinguished. And according to the change of the banking industry structure, basic tax exemption can be timely introduced.
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