湖北经济学院学报
湖北經濟學院學報
호북경제학원학보
JOURNAL OF HUBER UNIVERSITY OF ECONOMICS
2015年
1期
37-43
,共7页
金融业%“营改增”%增值税%营业税
金融業%“營改增”%增值稅%營業稅
금융업%“영개증”%증치세%영업세
financial sector%VAT reform%VAT%business tax
我国金融业税负偏高、重复课税比较严重，不利于金融企业专业化分工协助和国际竞争力提高，也影响了增值税抵扣环节的完整性。金融业“营改增”是规范金融业流转税制的必然选择，可以避免货物和其他劳务重复课税，是解决税负不公、促进金融业发展的内在要求。金融业“营改增”应该合理确定应税项目和税基，合理确定税率和课税时点，合理确定税收收入的划分和归属。
我國金融業稅負偏高、重複課稅比較嚴重，不利于金融企業專業化分工協助和國際競爭力提高，也影響瞭增值稅牴釦環節的完整性。金融業“營改增”是規範金融業流轉稅製的必然選擇，可以避免貨物和其他勞務重複課稅，是解決稅負不公、促進金融業髮展的內在要求。金融業“營改增”應該閤理確定應稅項目和稅基，閤理確定稅率和課稅時點，閤理確定稅收收入的劃分和歸屬。
아국금융업세부편고、중복과세비교엄중，불리우금융기업전업화분공협조화국제경쟁력제고，야영향료증치세저구배절적완정성。금융업“영개증”시규범금융업류전세제적필연선택，가이피면화물화기타노무중복과세，시해결세부불공、촉진금융업발전적내재요구。금융업“영개증”응해합리학정응세항목화세기，합리학정세솔화과세시점，합리학정세수수입적화분화귀속。
China's financial sector has been shouldering a heavier tax burden plus a repetitive tax, which is a disadvan- tage to financial specialization coordination as well as international competitiveness enhancement, an impact on the integrality of VAT deduction. A financial VAT reform is a must choice to standardize turnover tax system in financial sector, which can shun repetitive tax levied on goods and other services. It is an internal requirement for solution to unfair tax and promotion of financial development. Taxable items and tax base should be defined reasonably in financial VAT reform, including tax rate and tax time, classification and ownership of tax.
