本文選題：金融業(yè) + 增值稅　； 參考：《哈爾濱理工大學(xué)》2014年碩士論文

【摘要】：金融業(yè)是國民經(jīng)濟(jì)的命脈，它關(guān)系到一國經(jīng)濟(jì)的發(fā)展和社會的穩(wěn)定，在經(jīng)濟(jì)貿(mào)易和宏觀調(diào)控中發(fā)揮著重要作用，對金融業(yè)征稅模式的制定更是促進(jìn)一國金融業(yè)健康、快速發(fā)展的前提。近年來，隨著我國“營改增”試點(diǎn)與覆蓋行業(yè)的逐步擴(kuò)大，我國金融業(yè)實(shí)行增值稅制指日可待。鑒于金融業(yè)征收模式的制定對我國金融業(yè)未來發(fā)展的重要性，本文對我國金融業(yè)改征增值稅的模式進(jìn)行研究并提出此模式下的設(shè)計(jì)思路。 首先，對我國現(xiàn)行營業(yè)稅稅收制度下的金融業(yè)現(xiàn)狀進(jìn)行說明，分析其必要性與可行性，并總結(jié)出我國金融業(yè)增值稅改革過程中所面臨的兩大難題，，即技術(shù)性難題與體制性難題；其次，將國際上金融業(yè)征收增值稅的典型模式以免稅法為基礎(chǔ)分為三大類進(jìn)行詳細(xì)介紹，分析其具體實(shí)施過程中的優(yōu)勢與局限性，通過對這三大類典型模式相互之間進(jìn)行逐項(xiàng)對比，從中獲取經(jīng)驗(yàn)和啟示，并以此為基礎(chǔ)，結(jié)合我國金融業(yè)未來發(fā)展趨勢的分析研究，提出了適合我國具體國情的金融業(yè)改征增值稅的征稅模式；最后，在選定的我國金融業(yè)征收增值稅的模式下，對我國金融業(yè)改征增值稅的立法研究、納稅義務(wù)人、納稅人制度、征稅對象、稅率、發(fā)票管理等方面進(jìn)行了具體的制度設(shè)計(jì)，此部分實(shí)則是對技術(shù)性難題的對策研究，而針對上文中所提出的體制性難題，也都給出了相應(yīng)的政策性建議。 本文旨在我國“營改增”即將擴(kuò)圍到金融業(yè)的過程中，借鑒國際上金融業(yè)征收增值稅的先進(jìn)經(jīng)驗(yàn)，制定出適合我國金融業(yè)未來發(fā)展的增值稅稅收模式，并對其進(jìn)行具體設(shè)計(jì)和政策建議，以期能為我國金融業(yè)征收增值稅的制度改革提供借鑒意義，這也是本文的研究價(jià)值所在。
[Abstract]:The financial industry is the lifeblood of the national economy, which is related to the development of a country's economy and the stability of the society, and plays an important role in economic trade and macro-control. The premise of rapid development. In recent years, with the expansion of pilot projects and coverage of China's finance industry, the implementation of value-added tax system in China's financial industry is imminent. In view of the importance of the establishment of the financial levy model for the future development of our financial industry, this paper studies the mode of changing the finance industry to value added tax and puts forward the design ideas under this model. First of all, it explains the present situation of the financial industry under the current business tax and taxation system, analyzes its necessity and feasibility, and summarizes the two difficult problems in the process of the reform of VAT in China's financial industry, that is, the technical problem and the institutional problem. Secondly, the typical model of value-added tax collection in the international financial industry is divided into three categories, and the advantages and limitations in the process of implementation are analyzed. By comparing these three typical models one by one, we can get experience and inspiration from them, and combine with the analysis and research of the future development trend of our financial industry. Finally, under the selected mode of levying VAT in the financial industry of our country, the legislative research on the change of VAT in the financial industry of our country, the system of taxpayer and taxpayer, is put forward, which is suitable for the specific situation of our country. The system design of tax object, tax rate, invoice management and so on is carried out, this part is actually the countermeasure research of technical difficult problem, and in view of the system difficult problem put forward above, it also gives the corresponding policy suggestion. The purpose of this paper is to draw lessons from the advanced experience of the international financial industry to establish a model of value-added tax for the future development of China's financial industry. And the specific design and policy recommendations, in order to provide a reference for the system reform of VAT collection in China's financial industry, which is also the value of this paper.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 何劍;;對我國金融業(yè)“營改增”實(shí)踐路徑的探討[J];甘肅金融;2015年03期

相關(guān)碩士學(xué)位論文 前1條

1 李萌萌;基于CGE模型的我國金融業(yè)“營改增”效應(yīng)分析[D];中北大學(xué);2016年

本文編號：2069751