银行业营改增试点政策存在的问题和建议

发布时间：2018-06-28 04:28

本文选题：改征 + 增值税政策　；参考：《金融发展研究》2016年12期

【摘要】：正2016年3月,以财政部和国家税务总局印发的《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)为起点,银行业全面开始营业税改征增值税试点。同年4月和6月,财政部又发布了46号文和70号文,对银行业有关营改增政策进行了明确。营改增的实施,对银行向精细化分工、专业化运作的方向发展发挥了积极的推动作用。同时,由于部分政策规定与银行业经营核算实务存在偏差,以及进项税额
[Abstract]:In March 2016, the banking industry started with the Circular on promoting the trial of Business tax conversion to VAT (Finance and tax [2016] 36) issued by the Ministry of Finance and the State Administration of Taxation. In April and June of the same year, the Ministry of Finance also issued documents 46 and 70, clarifying the policies of banking reform. The implementation of the operation reform has played an active role in the development of the bank towards the direction of fine division of labor and specialized operation. At the same time, due to the deviation between some policy provisions and the practice of banking business accounting, as well as the amount of income tax,
【作者单位】：财政部驻山东省财政监察专员办事处;
【分类号】：F812.42

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