本文關鍵詞： 金融業(yè) 增值稅 稅收負擔　出處：《財政研究》2015年06期 　論文類型：期刊論文

【摘要】：本文通過比較借鑒國際經(jīng)驗,發(fā)現(xiàn)開征增值稅的國家已將金融業(yè)全部納入增值稅的課稅范圍,并且均對金融服務區(qū)分不同項目課征,適用標準增值稅稅率,不設置優(yōu)惠稅率。本文建議中國金融業(yè)增值稅改革應秉承"稅收中性"原則并遵循增值稅的課稅原理,將金融業(yè)納入增值稅的鏈條,根據(jù)不同金融業(yè)務類型來設置稅率結構,注重金融稅制結構的聯(lián)動改革,促進金融業(yè)稅負合理化,充分釋放金融服務實體經(jīng)濟的潛力。
[Abstract]:Through the comparison of international experience, it is found that the countries that levy VAT have all brought the finance industry into the scope of VAT tax, and they all levy the financial services according to different items and apply the standard VAT tax rate. This paper suggests that the reform of VAT in Chinese financial industry should follow the principle of "tax neutrality" and follow the taxation principle of VAT, and bring the financial industry into the chain of VAT. According to different types of financial business to set up tax structure, pay attention to the linkage reform of financial tax system structure, promote the rationalization of financial industry tax burden, fully release the potential of financial service real economy.
【作者單位】： 中央財經(jīng)大學稅務學院;
【分類號】：F812.42;F832
【正文快照】： 一P |廔”獻栜務,栔歐{摹鋈斯ゼ琠關鍵階段。金融是現(xiàn)代經(jīng)濟的核心,幾乎所有個人和企業(yè)都是$融服務的最終消費者,推進金融業(yè)增值稅改革具有重要而深遠的現(xiàn)實意本文從金ft業(yè)增值稅改革的重要性出發(fā)’通過比較借鑒~默o8yU各目搶■灥課賺式榞P蛝w國金灥務業(yè)增值稅改岕出}櫻≡裼，

本文編號：1485217