“营改增”后结构性存款利息收入所涉增值税辨析  

An analysis of the value-added tax involved in the interest income of structural deposit after the“business tax to value-added tax”reform

作　　者：章明 Zhang Ming(Jiangsu Guoxin Investment Group Limited,Nanjing,Jiangsu,210005)

机构地区：[1]江苏省国信集团有限公司,江苏南京210005

出　　处：《市场周刊》2023年第11期85-87,100,共4页Market Weekly

摘　　要：2016年“营改增”实施以来,纳税人对结构性存款利息取得的收入是否需要缴纳增值税的问题存在一定认识上的模糊和争议,文章从结构性存款的特点及相关税收条文出发进行了研究探讨,对在何种条件下进行纳税进行了辨析,并提出针对2018年以后银行监管机构对银行理财产品和结构性存款进行新的划定情况,建议应做税收条文上的进一步明确。Since 2016,when the“business tax to value-added tax”reform was implemented,there has been some ambiguity and controversy over whether taxpayers should pay vat on the income they earn from the interest on structured deposits.In this paper,the characteristics of structural deposits and related tax provisions are studied and discussed,and under what conditions to pay taxes are analyzed,in view of the new classification of wealth management products and structured deposits after 2018,it is suggested that the tax provisions should be further clarified.

关 键 词：“营改增” 结构性存款利息 增值税 

分 类 号：F830.48[经济管理—金融学]