金融业“营改增”税负研究  

The Research on Tax Burden of Value-added Tax Replacing Business Tax in Financial Industry

作　　者：吴建刚[1] 刘政[1] 

机构地区：[1]上海大学管理学院

出　　处：《财会通讯（中）》2017年第2期125-128,共4页Communication of Finance and Accounting

摘　　要：2016年5月1日起我国全面实施营业税改征增值税,作为服务业中重要的行业——金融业,在"营改增"后,其税负会受到何种影响值得关注。本文在对金融业规模和税负现状进行摸底的基础上,提出一个临界税率,分别就金融业的三大部分测试"营改增"后企业的税负变化。结果显示,6%的税率可以基本上保持税负的稳定性,并就未来的"营改增"政策提出建议。On May 1, 2106, China has full implementation of the Value-added Tax Replacing Business Tax. As important industry in the service sector, the tax burden of the financial industry is worthy of attention after the policy implementation. On the basis of analysing the scale of financial industry and actuality of tax burden, this study puts forward a critical rate, testing the change in three parts of financial industry. The results show that 6% tax rate can basically maintain the stability of the tax burden. Moreover, this study makes recommendations on future policy developments.

关 键 词：营改增 金融业 税负 

分 类 号：F812.42[经济管理—财政学]