金融业增值税征税模式的国际比较与中国制度设计

发布时间：2018-02-02 18:47

  本文关键词： 金融业 增值税 税收负担　出处：《财政研究》2015年06期 　论文类型：期刊论文

【摘要】：本文通过比较借鉴国际经验,发现开征增值税的国家已将金融业全部纳入增值税的课税范围,并且均对金融服务区分不同项目课征,适用标准增值税税率,不设置优惠税率。本文建议中国金融业增值税改革应秉承"税收中性"原则并遵循增值税的课税原理,将金融业纳入增值税的链条,根据不同金融业务类型来设置税率结构,注重金融税制结构的联动改革,促进金融业税负合理化,充分释放金融服务实体经济的潜力。
[Abstract]:Through the comparison of international experience, it is found that the countries that levy VAT have all brought the finance industry into the scope of VAT tax, and they all levy the financial services according to different items and apply the standard VAT tax rate. This paper suggests that the reform of VAT in Chinese financial industry should follow the principle of "tax neutrality" and follow the taxation principle of VAT, and bring the financial industry into the chain of VAT. According to different types of financial business to set up tax structure, pay attention to the linkage reform of financial tax system structure, promote the rationalization of financial industry tax burden, fully release the potential of financial service real economy.
【作者单位】： 中央财经大学税务学院;
【分类号】：F812.42;F832
【正文快照】： 一P |廔”献栜务,栔歐{摹鋈斯ゼ琠关键阶段。金融是现代经济的核心,几乎所有个人和企业都是$融服务的最终消费者,推进金融业增值税改革具有重要而深远的现实意本文从金ft业增值税改革的重要性出发’通过比较借鉴~默o8yU各目搶■灥课赚式榞P蛝w国金灥务业增值税改岕出}櫻≡裼，

本文编号：1485217