证券业营改增分析
发布时间：2018-08-09 10:18
【摘要】：正2016年5月1日起,金融业全面实施营业税改征增值税(以下简称"营改增")。为充分了解证券业营改增实施情况,人民银行福州中心支行对福建省内(不含厦门,下同)54家样本证券业经营机构(以下简称"样本证券机构")进行调研。调查结果显示,经过8个月的营改增试点运行,福建省样本证券机构总体税负先升后降,但仍存在着大部分抵扣链条未打通、可抵扣进项
[Abstract]:On May 1, 2016, the financial industry fully implemented business tax to levy value-added tax (hereinafter referred to as "business reform increase"). In order to fully understand the implementation of the reform of the securities industry, the central branch of the people's Bank of Fuzhou has investigated 54 sample securities business institutions (hereinafter referred to as "sample securities institutions") in Fujian province (excluding Xiamen and the same below). The investigation results show that after 8 months of operation, the total tax burden of the sample securities institutions in Fujian Province rose first and then decreased, but there are still most of the deductible chains that have not been opened and can be deducted.
【作者单位】： 中国人民银行福州中心支行;
【分类号】：F812.42;F832.51
本文编号：2173768
[Abstract]:On May 1, 2016, the financial industry fully implemented business tax to levy value-added tax (hereinafter referred to as "business reform increase"). In order to fully understand the implementation of the reform of the securities industry, the central branch of the people's Bank of Fuzhou has investigated 54 sample securities business institutions (hereinafter referred to as "sample securities institutions") in Fujian province (excluding Xiamen and the same below). The investigation results show that after 8 months of operation, the total tax burden of the sample securities institutions in Fujian Province rose first and then decreased, but there are still most of the deductible chains that have not been opened and can be deducted.
【作者单位】： 中国人民银行福州中心支行;
【分类号】：F812.42;F832.51
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