完善我国债券交易营业税税收政策的意见和建议

发布时间：2018-11-14 20:21

【摘要】：正2014年3月,国家税务总局下发了《关于开展2014年全国税收专项检查工作的通知》(税总发[2014]31号),明确将地方商业银行列入2014年的指导性检查项目。而在商业银行从事的金融商品交易中,债券交易又是主体。根据中国人民银行统计,2013年债券市场共发行人民币债券9.0万亿元,银行间债券市场累计交易额达到253.3万亿元。相对于如此巨大的债券发行量和债券交易量,我国目前对债券交易的相关营业税政策却不是十分明确。无
[Abstract]:In March 2014, the State Administration of Taxation issued the Circular on developing the National tax Inspection work in 2014 (total tax payment [2014] 31), explicitly including local commercial banks in the guiding inspection project of 2014. But in the commercial bank engaged in the financial commodity transaction, the bond transaction is the main body. According to the statistics of the people's Bank of China, the bond market issued 9 trillion yuan of RMB bonds in 2013, and the accumulated transaction value of the inter-bank bond market reached 253.3 trillion yuan. Compared with such a huge amount of bond issuance and trading volume, China's current business tax policy on bond trading is not very clear. None
【作者单位】：国家税务总局税务干部学院;
【分类号】：F812.42;F832.51

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