阿根廷金融服务业增值税制的国际借鉴与启示  

International References and Inspiration of the VAT System for Financial Services in Argentina

作　　者：陈远燕[1] 曹静韬[1] 郭瑞 薛峰 

机构地区：[1]首都经济贸易大学财政税务学院,北京100070 [2]德勤华永会计师事务所(特殊普通合伙)北京分所,北京100738 [3]靖江地方税务局,江苏泰州214500

出　　处：《国际税收》2017年第9期52-57,共6页International Taxation In China

基　　金：教育部人文社会科学研究青年项目"异质企业假定下政府研发资助效应研究--来自二十万工业企业的证据"(15YJCZH017)资助;2016年北京市社会科学基金青年项目"供给侧改革下减税对北京市企业创新的激励效应分析"阶段性成果(16YJC038);2015年北京市教育委员会市属高校创新能力提升计划项目"促进京津冀协同发展的财政政策研究"阶段性成果;2016年度北京市教委科研计划项目"大数据环境下北京市企业研发投入的政府资助政策效应评估"(SM201610038003)阶段性成果

摘　　要：相较于世界上大多数国家实行金融业免征或大部分免征增值税的政策,阿根廷将金融服务业全范围纳入增值税系统。其中,阿根廷对存贷服务的税务处理对我国金融业"营改增"改革具有重要的借鉴意义。本文从适用法律、征免税范围、增值税核算、纳税人、纳税时间、可抵扣进项税额确认方法等六个方面对阿根廷金融服务业增值税制进行归纳,并对近年来阿根廷在金融租赁和电子发票改革方面的最新进展进行说明。我国可参考阿根廷金融服务业增值税的做法,调低贷款服务的征税税率,进一步明确部分金融服务免税内容,创新电子发票管理模式。Argentina has incorporated the full range of financial services into the VAT system, as opposed to the fact that the majority of countries in the world exempt the VAT on financial services. Among them, Argentina＇s tax treatment of deposit and loan services has an important reference to China＇s reform program of transforming the business tax to VAT in financial industry. This paper summarizes the VAT system of the Argentinean financial services industry from six aspects including applicable law, exemption scope, VAT accounting, taxpayer, tax period and confirmation method of deductible input tax, and then analyses the latest developments in financial leasing and electronic invoice reform in recent years. China should refer to the Argentinean VAT practices in financial services industry, including reducing the tax rate of loan services, further clarifying tax exemption scope, and innovating electronic invoice management model.

关 键 词：阿根廷 金融服务业 增值税 

分 类 号：F812.42[经济管理—财政学] F817.83F832F837.83