摘要
2017年随着《关于资管产品增值税有关问题的通知》(财税[2017]56号)的出台,金融服务业的增值税课税规则形成了较为完整的体系,但是学术界和实务界对于该领域增值税课税规则的实践效果的讨论比较少。笔者在本文中,对于以基金为代表的资管产品的增值税课税规则进行了系统的分析,发现了基金增值税课征中存在的六大问题,在此基础上,笔者提出了对于这些问题的解决思路。同时本文也对我国金融服务业营改增的效果作出了评价。
In 2017,with the promulgation of the"Notice on Issues Related to Value Added Tax of Asset Management Products"(Caishui[2017]No.56),the VAT taxation rules for the financial services industry have formed a relatively complete system.But there has been little discussion about effects of VAT taxation rules.In this article,the author has systematically analyzed the VAT taxation rules for asset management products represented by funds,and the author has found six major problems in the fund VAT taxation,based on which,the author proposed solutions to such problems.This article also evaluates the effects of China's policies to replace the business tax with value-added tax on financial services industry.
作者
由国燕
易贤彪
王影
YOU Guo-yan;YI Xian-biao;WANG Ying(Peking University,Beijing 100871)
出处
《财务与金融》
2019年第6期1-7,25,共8页
Accounting and Finance
关键词
基金
增值税
营改增
金融服务业
Funds
Value Added Tax
Replacement of the Business Tax With Value-Added Tax
Financial Services Industry
