CAJ | 학술논문

金融业改征增值税是我国增值税扩围改革中的一个难点问题。法国作为最早征收增值税的国家，在增值税征管方面积累了大量的经验。本文考察法国增值税扩围的历史沿革，介绍法国金融业增值税的税制设计，分析法国金融业改征增值税过程中遇到的难点问题。在借鉴法国经验的基础上，对我国金融业改征增值税的思路在技术层面进行了思考。
금융업개정증치세시아국증치세확위개혁중적일개난점문제。법국작위최조정수증치세적국가，재증치세정관방면적루료대량적경험。본문고찰법국증치세확위적역사연혁，개소법국금융업증치세적세제설계，분석법국금융업개정증치세과정중우도적난점문제。재차감법국경험적기출상，대아국금융업개정증치세적사로재기술층면진행료사고。
The reform of VAT for financial sector is a difficult issue in the reform of converting business tax into VAT. as the first countries to levy VAT, France has accumulated a lot of experience in the VAT collection. This paper presents the history of expansion of VAT in France, describes the French VAT system in financial sector, analysis the difficult of the re-form of VAT for financial sector in France. On the basis of experience in France, this paper gives the idea of the reform of VAT for financial sector in China at the technical level.