资管业务中的营改增:变革、问题与对策  

Replacing Business Tax with VAT in Assets Management Business: Changes, Problems and Countermeasures

作　　者：邓若冰 邢天添[2] Deng Ruobing;Xing Tiantian

机构地区：[1]中国光大银行股份有限公司战略客户与投资银行部 [2]中国社会科学院金融研究所

出　　处：《税务研究》2018年第7期48-54,共7页

基　　金：中国科学技术协会高端科技创新智库青年项目"金融创新;实体经济增长与产融结合"(项目编号:DXB-ZKQN-2017-047)的阶段性研究成果

摘　　要：本文对比分析了营改增前后资管业务的税制变化,发现营改增解决了资管业务的纳税缺失问题,并且可以通过纳税信息准确掌握资管形式下的债务规模。但是,营改增后资管业务仍存在重复征税缓解有限、计税差异造成税收套利、纳税角色定位不匹配等问题。针对这些问题,本文建议调整纳税人及扣缴义务人以理顺纳税逻辑,调整适用税率以避免税收套利,利用纳税信息规范资管行业发展。This paper makes a comparative analysis on the changes in the tax system of assets management business due to replacing business tax with VAT. The paper finds that the problem of taxpayer absence has been solved after replacing business tax with VAT, and the debts in the form of assets management can be figured out through tax information. However, there are still problems have not been solved like double taxation, tax arbitrage and misplacement of taxpayer. To solve those problems, the paper suggests that the taxpayers and withholding agents should be relocated to coordinate with the tax logic, the tax rate adjusted to avoid tax arbitrage and the tax information utilized to regulate the development of assets management industry.

关 键 词：营改增 资管业务 纳税主体 税收套利 

分 类 号：F812.42[经济管理—财政学]