發(fā)布時間：2018-06-10 20:00

  本文選題：產品增值稅 + 納稅主體�。� 參考：《銀行家》2017年10期

【摘要】：正隨著財稅[2016]140號、財稅[2017]2號、財稅[2017]56號文件的出臺,資管產品的增值稅政策措施塵埃落定。2號文件規(guī)定,資管產品管理人為增值稅納稅人;資管產品增稅稅率以3%簡易征收。上述資管產品增值稅的文件,從法律上理解,包括納稅主體、代扣代繳主體、征稅對象、稅率、溯及力、生效日期等幾個方面。本文以納稅主體問題為觀察視角,全面審察稅收征收管理中的代扣代繳制度。
[Abstract]:With the introduction of document [2016] 140, Fiscal and tax [2017] No. 2 and Fiscal tax [2017] 56, the policy measures of VAT for capital management products are settled. Document No. 2 stipulates that the managers of capital management products shall be taxpayers of value-added tax, and the tax increase rate of capital management products shall be levied at a simple rate of 3%. The documents of VAT for the above mentioned capital management products are legally understood, including tax payer, withholding subject, tax object, tax rate, retroactive effect, effective date and so on. From the perspective of the subject of tax collection, this paper comprehensively examines the withholding system in tax collection and management.
【作者單位】： 中國社會科學院財經戰(zhàn)略研究院;
【分類號】：D922.22

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本文編號：2004420