实行简易计税办法 推进中国金融保险业“营改增”  

Promoting “Replacing Business Tax with a VAT” in Financial and Insurance Industry in China by Implementing a Simple Collection Method

作　　者：李本贵[1] 

机构地区：[1]国家税务总局税收科学研究所,北京100038

出　　处：《国际税收》2014年第6期6-10,共5页International Taxation In China

基　　金：2013年国家社会科学基金重大项目<深化收入分配制度改革的财税机制与制度研究>课题的阶段成果之一;批准号:13&ZD031

摘　　要：对金融保险业征收增值税非常复杂,欧盟成员国和其他国家尚没有比较完美的解决方案。从中国增值税改革实践来看,中国一直实施的是有中国特色的增值税制度,目前对金融保险业的营业税制度也有其合理性。因此,本文认为,对现行金融保险业营业税的相关规定基本不动,采用简易计税办法对金融保险业实施"营改增"是一种较现实的选择。VAT collection in financial and insurance industry is rather complicated, and EU members and other countries have no relatively perfect solution either. Standing on the practice of China＇s VAT reform, China has been implementing the VAT system with the Chinese characteristics, which is rational for the business tax system of financial and insurance industry. Therefore this paper suggests to maintain the regulations of business tax concerning financial and insurance industry and adopt the simple collection method to implement ＂replacing business tax with a VAT＂.

关 键 词：金融保险业 营改增 简易计税办法 

分 类 号：F812.42[经济管理—财政学]