论我国金融商品交易增值税规则的完善  

Perfection of VAT Rules on Transactions of Financial Goods in China

作　　者：翁武耀[1] Weng Wuyao

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《复印报刊资料（财政与税务）》2023年第12期50-62,共13页

基　　金：国家社会科学基金项目“我国增值税构成要件的体系化构建与立法完善研究”(20BFX157)。

摘　　要：现行金融商品交易增值税规则简单沿用营业税的征收规则,从课税公平的角度看,尚存在征收范围不明确和不周延、金融商品税目定位不准确、资管产品运营过程中金融商品转让纳税人确定存在争议、免税等税收特别措施规则有待完善、差额计征方式有违增值税核心特征等问题。基于符合我国税制结构安排、征税普遍性原则以及税收利益维护与宏观调控的需要,金融商品交易增值税规则的完善主要包括:基于经营活动课税理论,对金融商品概念进行界定,突出流通性特征;将金融商品在税目上与货物、服务等并列,配合引入界定金融商品在境内销售的差异化规则;以资管产品项目确定为资管产品运营过程中金融商品转让的纳税人;取消个人从事金融商品交易一概免税的待遇,但提高免税额并降低征收率,在个人从事股票交易征收增值税的情况下免征印花税,并增加公益性的金融商品交易免税待遇,以及对高频交易适用更高的税率;原则上对金融商品交易改为普通计征方式征收增值税。不过,部分增值税规则的完善需要采取渐进的方式。Whether the tax rules on transactions of financial goods,which play an increasingly important role in the development of financial industry in China,are reasonable or not has an important impact on the good development of financial industry.Currently,among the abovementioned tax rules,the ones in the matter of VAT,which is the primary source of tax revenue,are most controversial and have attracted the most attention.From the perspective of equity,there are some imperfections in the current Chinese VAT rules on transactions of financial goods which simply transplanted the related rules of business tax and go against the requirements of the modernization reform of VAT.For example,the scope of taxable financial goods is unclear and incomplete,the tax item in which the financial goods are positioned is inaccurate,taxpayer for transactions of financial goods during the operation of capital management products is provided controversially,the rules on special taxation measures including tax exemption are imperfect,and the differential taxation method violates the core characteristic of VAT.In conformity with the structural arrangement of tax system,the principle of generality in taxation and the need for tax interests protection and macroeconomic regulation,the VAT rules should be modified as follows:Define the concept of financial goods according to the theory of VAT imposed on business activities and by highlighting the feature of negotiability in market;as regards the taxable items,place financial goods alongside merchandises and services,and introduce the special rules on the definition of sale of financial goods in China;consider the capital management product items as the taxpayers for transactions of financial goods during the operation of capital management products;abolish the general tax exemption for transactions of financial goods carried out by individuals,but raise the tax threshold and lower the levy rate,exempt the stock transactions for individuals from stamp duty when VAT is actually imposed on stock t

关 键 词：金融商品 公平原则 流通性 经营活动 高频交易 增值税立法 

分 类 号：D922.287[政治法律—经济法学] D922.22[政治法律—法学]