摘要
本文测算了实行基本免税增值税模式下,营业税转增值税改革对我国各类金融企业货物劳务税实际税负的影响。发现这一改革将使金融企业货物劳务税负担总体明显下降,但这主要体现为银行业和保险业税负的下降,证券业税负反有提升。
This paper evaluates the impact of the reform of the transformation of the current business tax into the VAT on the goods and service tax burden of the financial sector in China. In a basic VAT model, there is a significant reduction of the overall goods and service tax burden of the financial sector through such reform, especially for the banking and insurance industries. However, the securities industry sees a rise of the tax burden.
出处
《税务研究》
CSSCI
北大核心
2011年第10期14-17,共4页
关键词
金融业
营业税
增值税
Financial sector
Business tax
VAT
