我国商业银行增值税征收模式的构建——基于澳新模式视角
发布时间：2018-10-20 13:26
【摘要】：本文借鉴澳大利亚—新加坡金融业增值税征收模式(简称澳新模式),构建我国商业银行增值税征收模式。此模式要求商业银行明确征免范围,一般应税项目按一般征收方式征收增值税,税率不宜超过10%;免税项目允许19%的进项税额抵扣。经过测算,采用此模式后,商业银行总体税负下降,在我国具有一定的可行性。
[Abstract]:This paper uses Australia-Singapore financial industry VAT collection model for reference (AANZ model for short) to construct the VAT collection model for commercial banks in our country. This mode requires commercial banks to clear the scope of collection and exemption, general taxable items are subject to general collection of VAT, the tax rate should not exceed 10%, and tax deductions of 19% of the input tax amount are allowed for tax-free items. After calculation, the overall tax burden of commercial banks is reduced, which is feasible in our country.
【作者单位】： 武汉科技大学管理学院;
【基金】：“天风证券转型过程中财务问题研究”(项目编号:K06563)的资助
【分类号】：F812.42;F830.42
本文编号：2283316
[Abstract]:This paper uses Australia-Singapore financial industry VAT collection model for reference (AANZ model for short) to construct the VAT collection model for commercial banks in our country. This mode requires commercial banks to clear the scope of collection and exemption, general taxable items are subject to general collection of VAT, the tax rate should not exceed 10%, and tax deductions of 19% of the input tax amount are allowed for tax-free items. After calculation, the overall tax burden of commercial banks is reduced, which is feasible in our country.
【作者单位】： 武汉科技大学管理学院;
【基金】：“天风证券转型过程中财务问题研究”(项目编号:K06563)的资助
【分类号】：F812.42;F830.42
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，本文编号：2283316
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