我国金融业“营改增”的现实考量和路径选择  

A Practical Overview of the VAT Pilot Program in China's Financial Sector and the Path Selection

作　　者：张彦英[1] 

机构地区：[1]武汉科技大学文法与经济学院,湖北武汉430081

出　　处：《湖北经济学院学报》2015年第1期37-43,共7页Journal of Hubei University of Economics

基　　金：国家社会科学基金重大项目(12&ZD044)

摘　　要：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。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.

关 键 词：金融业 “营改增” 增值税 营业税 

分 类 号：F832.0[经济管理—金融学]