我国金融业实施增值税改革设计方案探究

发布时间：2018-02-05 05:56

本文关键词： 金融业增值税税制设计税制改革　出处：《中央民族大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着交通运输业以及部分服务业营业税改增值税的试点工作轰轰烈烈地在全国11个省市开展以后,我国增值税税制改革拉开了序幕。金融业作为一个特殊的服务行业,其在国民经济中的地位不可小觑,与交通运输业改革的呼声不同,金融业实施增值税具有几大难点：一是金融业业务丰富,使得税基界定具有一定的复杂性；二是金融业发展迅速,金融衍生品层出不穷,增值税的征收管理水平跟不上金融业的发展脚步；三是国际上对金融业实行增值税税制的国家多数采取免税或轻税率的政策,而我国现行国情还不能采取免税政策。如何设计出既能与国际接轨,又能适合我国国情的金融业增值税税制方案,是本文的研究主题。我国的增值税征收始于1979年,发展至今仅有34年,无论从理论还是从实践角度来说,我国的增值税税制还不够成熟,所以本文在借鉴国外金融业实施增值税的成功经验,并研究了西方的最优税收理论,结合我国的现实国情,力图设计出符合我国国情的增值税税制,为本文的金融业增值税税制改革研究奠定理论基础。本文在金融业实施增值税税制设计之前,对金融业实施营业税制的弊端进行了总结,指出了税制改革的迫切性,确定了金融业实施增值税的可行性之后,本文开始设计金融业的增值税税制结构,重点内容包括税基和税率的确定,并对营业税改征增值税后税收收入归属问题以及征收管理问题进行了分析。在税基的确定过程中,借鉴国外增值税实施经验,以金融业服务增值额为计税依据；在税率的确定过程中,运用杨默如(2010)提出的营业税改征增值税税负测算方法,选取了我国A股上市公司中金融企业的数据样本,经过数据调整后得出结论,我国金融业总体采用13%的税率。笔者建议,我国金融业应该征收增值税,改革初期可以效仿欧盟实施增值税的做法,对直接收费的金融业务征收13%的增值税税率,对间接收费的核心金融业务免税,但是不允许抵扣进项税额,对出口型金融业务实行零税率政策,具体征收管理工作可以仿照交通运输业从试点到推广的实施过程。改革成熟期,我国应该对金融业全面征收增值税,分业务征收不同税率的增值税,并允许抵扣进项税额。
[Abstract]:Along with the transportation industry and some service industry business tax reform VAT pilot work in 11 provinces and cities throughout the country after the launch of the pilot work. As a special service industry, the position of the financial industry in the national economy can not be underestimated, which is different from the voice of the reform of the transportation industry. The implementation of VAT in the financial industry has several difficulties: first, the financial industry is rich in business, which makes the definition of tax base have certain complexity; The second is the rapid development of the financial industry, financial derivatives emerge in endlessly, the level of value-added tax collection and management can not keep up with the pace of the development of the financial industry; Third, most countries implementing value-added tax system on the international financial industry adopt the policy of tax exemption or light tax rate, but the current situation of our country can not adopt the policy of tax exemption. It is the research topic of this paper that can adapt to the situation of our country financial industry VAT tax system plan. The collection of VAT in China began in 1979 and has only developed for 34 years. From both theoretical and practical point of view, the VAT tax system in China is not mature enough. Therefore, this paper draws lessons from the successful experience of foreign financial industry to implement VAT, and studies the optimal tax theory of the West, combining with the reality of our country, trying to design the VAT tax system which is in line with the situation of our country. It lays a theoretical foundation for the research on the reform of the finance industry value added tax system. Before the implementation of VAT tax system design in the financial industry, this paper summarizes the drawbacks of the implementation of the business tax system in the financial industry, points out the urgency of the tax system reform, and determines the feasibility of the implementation of VAT in the financial industry. This paper begins to design the structure of VAT tax system in financial industry, including the determination of tax base and tax rate. In the course of determining the tax base, the author draws lessons from the experience of foreign value-added tax implementation and takes the increment amount of financial services as the tax basis. In the process of determining the tax rate, using the business tax change VAT tax burden calculation method proposed by Yang Meru 2010, selected the data sample of the financial enterprises in the A-share listed companies of our country. After data adjustment, the conclusion is that China's financial industry as a whole adopts a tax rate of 13%. The author suggests that China's financial industry should levy VAT, and at the beginning of the reform, we can follow the European Union's practice of implementing VAT, and levy a VAT rate of 13% on the financial services directly charged. The core financial business of indirect charges shall be exempt from tax, but no deduction of the import tax will be allowed, and the policy of zero tax rate shall be applied to the export-oriented financial business. The specific collection and management work can be modeled on the implementation process of transportation from pilot to promotion. In the mature period of reform, our country should levy VAT on the financial industry in an all-round way, and levy VAT at different tax rates on different businesses. Deductions are also allowed.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832;F812.42

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