由于自身的特殊性，银行业在全面实施“营改增”后，仍有许多问题尚待解决。如何科学的对银行业计征增值税，确实是一个难题。对于银行业的税收模式的选择需要审慎选择，既要分析各国成熟的实践与经验，又要兼顾我国现今的税收制度以及银行业的特点。 本文旨在完善银行业增值税制度，解决银行业在“营改增”后稳健运行及税收公平问题，按照提出问题、分析问题、在借鉴国外经验的基础上解决问题的逻辑，本文从以下几个方面进行论述： 第一部分，指出银行业在“营改增”后存在增值税抵扣链条未打通，进项税额难获取，出口金融服务免税有限以及税收成本上升的问题。第二部分，分析银行业在“营改增”后产生上述问题的原因主要在于银行业增值税理论不清晰、银行业的经济活动分类庞杂、人力成本高以及发票管理的风险高。第三部分，比较国外较为典型的银行业增值税征收的三种模式，即基本免税法、进项税额部分抵扣法、零税率法和现金流法，总结值得我国借鉴之处。第四部分，提出我国应借鉴国际立法经验，对银行业增值税课税模式应分步走，分别设计短期方案和远期方案，初期借鉴免税法扩大免税范围；远期则应以法律规定零税率的征收模式。

Due to the particularity in banking industry, there are still many unsolved problems after the VAT reform in banking industry. It is necessary to select the tax collection mode, not only analyzing the practices and experience of other countries, but also combining the characteristics of the banking industry with our current VAT system. The article discusses from following aspects, in order to solve the problem of the steady operation and tax fairness in the banking industry in VAT: The paper first points out the problem of the VAT levied in China’s banking industry after the implement of VAT system. Secondly, it analyzes the reason of the problem levied in the banking industry, by explaining the theory of VAT and characteristics of the banking industry. Then it compares and analyze the advantages and defects of the different modes of VAT legislation in banking industry. Finally, it gives the legislative proposals on the construction of the tax collection mode of VAT in China’s banking industry, by taking other countries’ practice and experience as reference, and it gives plans both on the initial stage and on the forward stage with the designs of the mode of tax collection.