摘要
如何对金融保险服务课征增值税是增值税制度构建的重点与难点。本次'营改增'就此进行了有益的尝试。然而,金融保险服务的增值税规则散见于财政部、国家税务总局有关'营改增'改革所制定的各个规范性文件中,规则简约而粗糙。作为增值税应税劳务的金融保险服务,尽管存在一个确定的核心领域,但却存在大量似是而非的模糊地带,在增值税课征的过程中产生了诸多的争议。大量金融服务的增值税待遇并不明晰。更重要的是,本次'营改增'改革依然未能彻底解决金融保险服务提供过程中发生的增值税抵扣链条断裂的问题。因此,本次改革将金融保险服务纳入增值税的课征范围,仅仅是制度构建的起点,未来仍有必要对此制定更加明晰而具体的规则,确保金融保险服务提供过程中发生的进项税额的全面抵扣,以真正实现增值税的税收中性的目标。
It is the key point and one of the most difficult problem in the construction of VAT system how to levy VAT on the financial and insurance services. In the VAT reform in China converted from the business tax the financial and insurance services are subject to VAT from 1st May 2016. The rules about how to levy VAT on the financial and insurance services are dispersed on the regulations prescribed by the MOF and SAT and they are simple and rough. Under the rules although the core domain of the financial and insurance services can be determined,there is the twilight zone around the core domain where the supplement of the services are distributed which are not clear whether they may be attributed to the financial and insurance services. And it is not clear how to determine the tax treatment of the services even they may be regarded as the financial services. More importantly, the chain of the VAT credit is still broken for the tax credit is not allowed for the receiver of most financial and insurance services,including the loan service,the insurance and the transfer of the financial products. Therefore,it is the beginning to construct VAT rules on financial and insurance services and it is necessary to promulgate more clear and specific rules on how to levy VAT on such services. In order to realize the VAT neutrality, it is significant to allow the tax credit for the business when it receives the financial or insurance services.
出处
《人大法律评论》
CSSCI
2017年第2期37-60,共24页
Renmin University Law Review
基金
国家社科基金一般项目“社会变迁中财税法规范生成机制研究”(项目编号:16BFX132)的阶段性研究成果
中国青年政治学院首批青年拔尖人才科研支持计划“社会变迁中的财税法改革”(2015)的阶段性研究成果
关键词
金融保险服务
“营改增”
税额抵扣
Financial and insurance services
"VAT reform"
Tax incredit
