金融业“营改增”的税负影响及政策选择——基于两种征税模式的对比研究

发布时间：2018-03-19 17:00

本文选题：“营改增”　切入点：基本免税法　出处：《经济学动态》2015年08期 　论文类型：期刊论文

【摘要】：本文以2009—2013年我国金融业上市公司为样本,从基本免税法和简易计税法两种增值税征收模式对比的视角,在3%~7%的税率区间内测算了金融业"营改增"对企业税负的影响,并探讨了金融业"营改增"可能的政策选择。研究发现,在基本免税模式下,"营改增"将使银行业和保险业税负下降、证券业税负上升,而整个金融业税负大幅降低。在简易计税模式下,"营改增"对于银行业、证券业、保险业以及整个金融业的税负影响将随增值税征收率的不同而有所差异。基于此,我们认为,从税负平稳过渡的角度出发,我国在金融业"营改增"初期采用简易计税法是可行的,征收率可以设定为6%,但有必要对保险业实行差额征收。
[Abstract]:Based on the sample of China's listed financial industry companies from 2009-2013, this paper, from the perspective of comparison between the basic tax exemption law and the simple tax calculation method, calculates the impact of the "reform of the financial industry" on the tax burden of the enterprises within a tax rate range of 3% or 7%. This paper also discusses the possible policy options for the "reform and increase" of the financial industry. The study shows that under the basic tax-free mode, the tax burden of the banking and insurance industries will be reduced, and the tax burden of the securities industry will rise. And the tax burden on the entire financial sector has been greatly reduced. Under the simple tax calculation model, the impact of the tax burden on banking, the securities industry, the insurance industry, and the entire financial sector will vary according to the VAT rate. Based on this, we believe that the tax burden on the banking, securities, insurance, and financial sectors as a whole will vary according to the VAT rate. From the point of view of the smooth transition of tax burden, it is feasible for our country to adopt the simple tax calculation method in the initial stage of "reform and increase" in the financial industry, and the rate of levy can be set as 6%, but it is necessary to levy the difference on the insurance industry.
【作者单位】：夏门大学经济学院;复旦大学管理学院;
【基金】：国家自然科学基金项目“半强制分红政策;公司分红行为与投资者保护”(71102058)、“企业债券市场发展与企业财务政策选择”(71372072)以及“媒体治理:转型国家投资者保护的补充机制研究”(71172050)的资助
【分类号】：F812.42

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