增值税“扩围”对我国金融业的影响及对策研究

发布时间：2018-03-28 00:36

本文选题：金融业　切入点：营业税　出处：《首都经济贸易大学》2014年硕士论文

【摘要】：随着我国经济的不断发展，金融业的整体素质和核心竞争力不断增强，金融业的重要地位和作用更加突出。但金融业的产业增长与我国经济社会的快速发展之间的矛盾愈加深化，我国目前的金融业规模以及发展速度越来越无法适应经济发展的新要求，促进金融业加速发展势在必行。2012年起，上海在交通运输业及部分现代服务业开展增值税“扩围”试点，力争“十二五”期间将改革推广至全国；“十八大”也指出要继续推行税制改革，扩大增值税的征收范围。因此研究金融业营业税存在的问题、探索改革和完善我国金融货劳税税收政策和方法具有重大现实意义。本文主要研究增值税“扩围”对金融行业的影响，通过借鉴国外金融业征收增值税的一些成功经验，，寻找我国金融业实施增值税“扩围”的适当路径，并根据所选路径，对金融业37家上市公司开征增值税后的影响进行合理测算，得出增值税适用税率和征收方式的简要改革方案，并针对开征增值税后可能出现的困难提出相关的政策建议。结合国外经验和本国国情，本文认为我国开征金融业增值税，短期内可效仿欧盟的免税法，对显性收费的金融业务课税（允许进项税额抵扣），对隐性收费的金融业务免税（不允许进项税额抵扣），对出口业务实行零税率,（允许进项税额抵扣）；长期应创造条件向澳大利亚和新加坡的方案靠拢，允许免税金融业务按比例进行进项税额抵扣，以充分发挥增值税制的优越性。
[Abstract]:With the continuous development of our country's economy, the overall quality and core competitiveness of the financial industry have been continuously strengthened. The important position and function of the financial industry are more prominent, but the contradiction between the industry growth of the financial industry and the rapid development of our country's economy and society is deepening. At present, the scale and development speed of China's financial industry are increasingly unable to meet the new requirements of economic development, so it is imperative to accelerate the development of the financial industry. Since 2012, Shanghai has carried out a VAT pilot project in transportation and some modern service industries. Strive to extend the reform to the whole country during the 12th Five-Year Plan period; the 18th National Congress also pointed out that it is necessary to continue to carry out tax reform and expand the scope of levying value-added tax. Therefore, we have studied the problems existing in the business tax of the financial industry. It is of great practical significance to explore the reform and perfection of tax policies and methods of financial goods and labor tax in China. This paper mainly studies the influence of VAT "expanding" on the financial industry. By using some successful experiences of foreign financial industry to collect VAT, this paper tries to find the appropriate path to implement VAT in China's financial industry, and according to the chosen path, The influence of VAT imposed by 37 listed companies in financial industry is calculated reasonably, and a brief reform scheme of VAT applicable tax rate and levying method is obtained, and the relevant policy suggestions are put forward in view of the difficulties that may arise after VAT is levied. Combined with the experience of foreign countries and the national conditions, this paper holds that the introduction of value-added tax in the financial industry in China can follow the tax exemption law of the European Union in the short term. Tax on financial business with explicit charges (entry tax allowed, tax deductible for financial services for hidden charges (no input tax deductible), zero tax rate for export business (allowable entry tax deduction; long term creation should be created). Conditions close to those of Australia and Singapore, Tax-free financial services are allowed to carry out tax deductions proportionately in order to give full play to the advantages of the VAT system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832;F812.42

【引证文献】