资管产品增值税新规的法律评析

发布时间：2018-06-10 20:00

本文选题：产品增值税 + 纳税主体　；参考：《银行家》2017年10期

【摘要】：正随着财税[2016]140号、财税[2017]2号、财税[2017]56号文件的出台,资管产品的增值税政策措施尘埃落定。2号文件规定,资管产品管理人为增值税纳税人;资管产品增税税率以3%简易征收。上述资管产品增值税的文件,从法律上理解,包括纳税主体、代扣代缴主体、征税对象、税率、溯及力、生效日期等几个方面。本文以纳税主体问题为观察视角,全面审察税收征收管理中的代扣代缴制度。
[Abstract]:With the introduction of document [2016] 140, Fiscal and tax [2017] No. 2 and Fiscal tax [2017] 56, the policy measures of VAT for capital management products are settled. Document No. 2 stipulates that the managers of capital management products shall be taxpayers of value-added tax, and the tax increase rate of capital management products shall be levied at a simple rate of 3%. The documents of VAT for the above mentioned capital management products are legally understood, including tax payer, withholding subject, tax object, tax rate, retroactive effect, effective date and so on. From the perspective of the subject of tax collection, this paper comprehensively examines the withholding system in tax collection and management.
【作者单位】：中国社会科学院财经战略研究院;
【分类号】：D922.22

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