發(fā)布時間：2018-02-05 05:56

  本文關(guān)鍵詞： 金融業(yè) 增值稅 稅制設計 稅制改革　出處：《中央民族大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著交通運輸業(yè)以及部分服務業(yè)營業(yè)稅改增值稅的試點工作轟轟烈烈地在全國11個省市開展以后,我國增值稅稅制改革拉開了序幕。金融業(yè)作為一個特殊的服務行業(yè),其在國民經(jīng)濟中的地位不可小覷,與交通運輸業(yè)改革的呼聲不同,金融業(yè)實施增值稅具有幾大難點：一是金融業(yè)業(yè)務豐富,使得稅基界定具有一定的復雜性；二是金融業(yè)發(fā)展迅速,金融衍生品層出不窮,增值稅的征收管理水平跟不上金融業(yè)的發(fā)展腳步；三是國際上對金融業(yè)實行增值稅稅制的國家多數(shù)采取免稅或輕稅率的政策,而我國現(xiàn)行國情還不能采取免稅政策。如何設計出既能與國際接軌,又能適合我國國情的金融業(yè)增值稅稅制方案,是本文的研究主題。 我國的增值稅征收始于1979年,發(fā)展至今僅有34年,無論從理論還是從實踐角度來說,我國的增值稅稅制還不夠成熟,所以本文在借鑒國外金融業(yè)實施增值稅的成功經(jīng)驗,并研究了西方的最優(yōu)稅收理論,結(jié)合我國的現(xiàn)實國情,力圖設計出符合我國國情的增值稅稅制,為本文的金融業(yè)增值稅稅制改革研究奠定理論基礎。 本文在金融業(yè)實施增值稅稅制設計之前,對金融業(yè)實施營業(yè)稅制的弊端進行了總結(jié),指出了稅制改革的迫切性,確定了金融業(yè)實施增值稅的可行性之后,本文開始設計金融業(yè)的增值稅稅制結(jié)構(gòu),重點內(nèi)容包括稅基和稅率的確定,并對營業(yè)稅改征增值稅后稅收收入歸屬問題以及征收管理問題進行了分析。在稅基的確定過程中,借鑒國外增值稅實施經(jīng)驗,以金融業(yè)服務增值額為計稅依據(jù)；在稅率的確定過程中,運用楊默如(2010)提出的營業(yè)稅改征增值稅稅負測算方法,選取了我國A股上市公司中金融企業(yè)的數(shù)據(jù)樣本,經(jīng)過數(shù)據(jù)調(diào)整后得出結(jié)論,我國金融業(yè)總體采用13%的稅率。 筆者建議,我國金融業(yè)應該征收增值稅,改革初期可以效仿歐盟實施增值稅的做法,對直接收費的金融業(yè)務征收13%的增值稅稅率,對間接收費的核心金融業(yè)務免稅,但是不允許抵扣進項稅額,對出口型金融業(yè)務實行零稅率政策,具體征收管理工作可以仿照交通運輸業(yè)從試點到推廣的實施過程。改革成熟期,我國應該對金融業(yè)全面征收增值稅,分業(yè)務征收不同稅率的增值稅,并允許抵扣進項稅額。
[Abstract]:Along with the transportation industry and some service industry business tax reform VAT pilot work in 11 provinces and cities throughout the country after the launch of the pilot work. As a special service industry, the position of the financial industry in the national economy can not be underestimated, which is different from the voice of the reform of the transportation industry. The implementation of VAT in the financial industry has several difficulties: first, the financial industry is rich in business, which makes the definition of tax base have certain complexity; The second is the rapid development of the financial industry, financial derivatives emerge in endlessly, the level of value-added tax collection and management can not keep up with the pace of the development of the financial industry; Third, most countries implementing value-added tax system on the international financial industry adopt the policy of tax exemption or light tax rate, but the current situation of our country can not adopt the policy of tax exemption. It is the research topic of this paper that can adapt to the situation of our country financial industry VAT tax system plan. The collection of VAT in China began in 1979 and has only developed for 34 years. From both theoretical and practical point of view, the VAT tax system in China is not mature enough. Therefore, this paper draws lessons from the successful experience of foreign financial industry to implement VAT, and studies the optimal tax theory of the West, combining with the reality of our country, trying to design the VAT tax system which is in line with the situation of our country. It lays a theoretical foundation for the research on the reform of the finance industry value added tax system. Before the implementation of VAT tax system design in the financial industry, this paper summarizes the drawbacks of the implementation of the business tax system in the financial industry, points out the urgency of the tax system reform, and determines the feasibility of the implementation of VAT in the financial industry. This paper begins to design the structure of VAT tax system in financial industry, including the determination of tax base and tax rate. In the course of determining the tax base, the author draws lessons from the experience of foreign value-added tax implementation and takes the increment amount of financial services as the tax basis. In the process of determining the tax rate, using the business tax change VAT tax burden calculation method proposed by Yang Meru 2010, selected the data sample of the financial enterprises in the A-share listed companies of our country. After data adjustment, the conclusion is that China's financial industry as a whole adopts a tax rate of 13%. The author suggests that China's financial industry should levy VAT, and at the beginning of the reform, we can follow the European Union's practice of implementing VAT, and levy a VAT rate of 13% on the financial services directly charged. The core financial business of indirect charges shall be exempt from tax, but no deduction of the import tax will be allowed, and the policy of zero tax rate shall be applied to the export-oriented financial business. The specific collection and management work can be modeled on the implementation process of transportation from pilot to promotion. In the mature period of reform, our country should levy VAT on the financial industry in an all-round way, and levy VAT at different tax rates on different businesses. Deductions are also allowed.
【學位授予單位】：中央民族大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832;F812.42

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