金融业增值税改革的困境  

Technical Dilemmas of VAT Reform in the Financial Sector

作　　者：刘佳[1] 乔博娟[2] 

机构地区：[1]西北政法大学经济法学院 [2]中国人民大学法学院院院

出　　处：《税务研究》2013年第4期65-68,共4页

摘　　要：金融服务的隐性收费问题是当下金融业增值税改革的技术困境,不过金融业与增值税难以兼容的诸多特性才是两者产生问题的深层根源。尽管国际上对金融业增值税处理模式存在不同的实践尝试和理论探索,但各有优劣,难以简单适用。因此,中国的金融业增值税改革需要结合本国财税体制和金融行业的特殊国情,在时机尚不成熟时不宜操之过急,目前应当保持审慎的态度抉择今后金融业增值税改革的思路和方向。Hidden fees in financial services are just the technical dilemmas with which the VAT reform in the financial sector is faced except the deep roots of difficult compatibility of financial sector with VAT. Despite there is a variety of practices and theoretical exploration on the modes of processing VAT levied on financial sectors, they are difficult to apply in China. Because of the special national conditions in the financial and tax system and the financial sector, it is advisable not to act in haste for China to carry out the VAT reform in the financial sector.

关 键 词：金融业 增值税 隐性收费 

分 类 号：F812.42[经济管理—财政学]