我国金融业改征增值税的模式选择及设计

发布时间：2018-06-26 08:01

本文选题：金融业 + 增值税　；参考：《哈尔滨理工大学》2014年硕士论文

【摘要】：金融业是国民经济的命脉，它关系到一国经济的发展和社会的稳定，在经济贸易和宏观调控中发挥着重要作用，对金融业征税模式的制定更是促进一国金融业健康、快速发展的前提。近年来，随着我国“营改增”试点与覆盖行业的逐步扩大，我国金融业实行增值税制指日可待。鉴于金融业征收模式的制定对我国金融业未来发展的重要性，本文对我国金融业改征增值税的模式进行研究并提出此模式下的设计思路。首先，对我国现行营业税税收制度下的金融业现状进行说明，分析其必要性与可行性，并总结出我国金融业增值税改革过程中所面临的两大难题，，即技术性难题与体制性难题；其次，将国际上金融业征收增值税的典型模式以免税法为基础分为三大类进行详细介绍，分析其具体实施过程中的优势与局限性，通过对这三大类典型模式相互之间进行逐项对比，从中获取经验和启示，并以此为基础，结合我国金融业未来发展趋势的分析研究，提出了适合我国具体国情的金融业改征增值税的征税模式；最后，在选定的我国金融业征收增值税的模式下，对我国金融业改征增值税的立法研究、纳税义务人、纳税人制度、征税对象、税率、发票管理等方面进行了具体的制度设计，此部分实则是对技术性难题的对策研究，而针对上文中所提出的体制性难题，也都给出了相应的政策性建议。本文旨在我国“营改增”即将扩围到金融业的过程中，借鉴国际上金融业征收增值税的先进经验，制定出适合我国金融业未来发展的增值税税收模式，并对其进行具体设计和政策建议，以期能为我国金融业征收增值税的制度改革提供借鉴意义，这也是本文的研究价值所在。
[Abstract]:The financial industry is the lifeblood of the national economy, which is related to the development of a country's economy and the stability of the society, and plays an important role in economic trade and macro-control. The premise of rapid development. In recent years, with the expansion of pilot projects and coverage of China's finance industry, the implementation of value-added tax system in China's financial industry is imminent. In view of the importance of the establishment of the financial levy model for the future development of our financial industry, this paper studies the mode of changing the finance industry to value added tax and puts forward the design ideas under this model. First of all, it explains the present situation of the financial industry under the current business tax and taxation system, analyzes its necessity and feasibility, and summarizes the two difficult problems in the process of the reform of VAT in China's financial industry, that is, the technical problem and the institutional problem. Secondly, the typical model of value-added tax collection in the international financial industry is divided into three categories, and the advantages and limitations in the process of implementation are analyzed. By comparing these three typical models one by one, we can get experience and inspiration from them, and combine with the analysis and research of the future development trend of our financial industry. Finally, under the selected mode of levying VAT in the financial industry of our country, the legislative research on the change of VAT in the financial industry of our country, the system of taxpayer and taxpayer, is put forward, which is suitable for the specific situation of our country. The system design of tax object, tax rate, invoice management and so on is carried out, this part is actually the countermeasure research of technical difficult problem, and in view of the system difficult problem put forward above, it also gives the corresponding policy suggestion. The purpose of this paper is to draw lessons from the advanced experience of the international financial industry to establish a model of value-added tax for the future development of China's financial industry. And the specific design and policy recommendations, in order to provide a reference for the system reform of VAT collection in China's financial industry, which is also the value of this paper.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【引证文献】