摘要
由于金融业税基的特殊性,在金融业推行"营改增"面临着诸多难题。在中国国情下对金融业免税和征收标准型增值税不可行,"账簿法增值税"是在金融业难以推行凭发票抵扣进项税额制度情况下的次优选择。推行账簿法增值税,需系统设计可行的制度,明确账簿法增值税税基确定原则、纳税期限和计算方法,设计增值税计税专门账户,对营业性金融服务接受者按固定扣税率给予进项税收抵扣。账簿法增值税的实行不仅能将金融业纳入增值税体系,体现税收中性原则和增值税对增值部分征税的精神实质,且改革成本较低。
Particularity of tax basis in the finance and banking industry has confronted China with many challenges in its effort to replace turnover tax with VAT. This paper argues that it is not feasible to exempt the finance and banking indus- try from taxation and instead levy a standard VAT on financial services in the current context of China＇s tax reform, and that adopting a book-based VAT model is a plausible choice given that it has proved extremely difficult for financial service pro- viders to deduct input VAT with invoice. In order to implement the book-based VAT model, China should set plausible reg- ulations, work out specific principles for determining the bases, terms and calculations of the book-based VAT model, and design special accounts for VAT and deduct input VAT from financial service recipients at fixed deduction rates. This study concludes that the book-based VAT model is consistent with the neutrality of tax, that it embodies the essence of levying tax on real added valued, and that it can reduce cost of VAT reform.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2015年第5期10-18,共9页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
国家自然科学基金资助项目"公共服务非均等化
逆向财政机制与收入差距"(71373220)
关键词
营改增
增值税
金融业增值税
账簿法增值税
replacing turnover tax with VAT, VAT, VAT in the finance and banking industry, book-based VAT
