本文選題：金融業(yè)　切入點(diǎn)：營業(yè)稅　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)的不斷發(fā)展，金融業(yè)的整體素質(zhì)和核心競爭力不斷增強(qiáng)，金融業(yè)的重要地位和作用更加突出。但金融業(yè)的產(chǎn)業(yè)增長與我國經(jīng)濟(jì)社會(huì)的快速發(fā)展之間的矛盾愈加深化，我國目前的金融業(yè)規(guī)模以及發(fā)展速度越來越無法適應(yīng)經(jīng)濟(jì)發(fā)展的新要求，促進(jìn)金融業(yè)加速發(fā)展勢在必行。2012年起，上海在交通運(yùn)輸業(yè)及部分現(xiàn)代服務(wù)業(yè)開展增值稅“擴(kuò)圍”試點(diǎn)，力爭“十二五”期間將改革推廣至全國；“十八大”也指出要繼續(xù)推行稅制改革，擴(kuò)大增值稅的征收范圍。因此研究金融業(yè)營業(yè)稅存在的問題、探索改革和完善我國金融貨勞稅稅收政策和方法具有重大現(xiàn)實(shí)意義。 本文主要研究增值稅“擴(kuò)圍”對金融行業(yè)的影響，通過借鑒國外金融業(yè)征收增值稅的一些成功經(jīng)驗(yàn)，，尋找我國金融業(yè)實(shí)施增值稅“擴(kuò)圍”的適當(dāng)路徑，并根據(jù)所選路徑，對金融業(yè)37家上市公司開征增值稅后的影響進(jìn)行合理測算，得出增值稅適用稅率和征收方式的簡要改革方案，并針對開征增值稅后可能出現(xiàn)的困難提出相關(guān)的政策建議。 結(jié)合國外經(jīng)驗(yàn)和本國國情，本文認(rèn)為我國開征金融業(yè)增值稅，短期內(nèi)可效仿歐盟的免稅法，對顯性收費(fèi)的金融業(yè)務(wù)課稅（允許進(jìn)項(xiàng)稅額抵扣），對隱性收費(fèi)的金融業(yè)務(wù)免稅（不允許進(jìn)項(xiàng)稅額抵扣），對出口業(yè)務(wù)實(shí)行零稅率,（允許進(jìn)項(xiàng)稅額抵扣）；長期應(yīng)創(chuàng)造條件向澳大利亞和新加坡的方案靠攏，允許免稅金融業(yè)務(wù)按比例進(jìn)行進(jìn)項(xiàng)稅額抵扣，以充分發(fā)揮增值稅制的優(yōu)越性。
[Abstract]:With the continuous development of our country's economy, the overall quality and core competitiveness of the financial industry have been continuously strengthened. The important position and function of the financial industry are more prominent, but the contradiction between the industry growth of the financial industry and the rapid development of our country's economy and society is deepening. At present, the scale and development speed of China's financial industry are increasingly unable to meet the new requirements of economic development, so it is imperative to accelerate the development of the financial industry. Since 2012, Shanghai has carried out a VAT pilot project in transportation and some modern service industries. Strive to extend the reform to the whole country during the 12th Five-Year Plan period; the 18th National Congress also pointed out that it is necessary to continue to carry out tax reform and expand the scope of levying value-added tax. Therefore, we have studied the problems existing in the business tax of the financial industry. It is of great practical significance to explore the reform and perfection of tax policies and methods of financial goods and labor tax in China. This paper mainly studies the influence of VAT "expanding" on the financial industry. By using some successful experiences of foreign financial industry to collect VAT, this paper tries to find the appropriate path to implement VAT in China's financial industry, and according to the chosen path, The influence of VAT imposed by 37 listed companies in financial industry is calculated reasonably, and a brief reform scheme of VAT applicable tax rate and levying method is obtained, and the relevant policy suggestions are put forward in view of the difficulties that may arise after VAT is levied. Combined with the experience of foreign countries and the national conditions, this paper holds that the introduction of value-added tax in the financial industry in China can follow the tax exemption law of the European Union in the short term. Tax on financial business with explicit charges (entry tax allowed, tax deductible for financial services for hidden charges (no input tax deductible), zero tax rate for export business (allowable entry tax deduction; long term creation should be created). Conditions close to those of Australia and Singapore, Tax-free financial services are allowed to carry out tax deductions proportionately in order to give full play to the advantages of the VAT system.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832;F812.42

【引證文獻(xiàn)】

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1 曾德生;;證券公司營改增問題研究[J];新經(jīng)濟(jì);2016年11期

2 付俊花;;金融業(yè)“營改增”的稅收測算分析與建議——以濰坊市金融業(yè)發(fā)展調(diào)查為例[J];商業(yè)會(huì)計(jì);2015年14期

相關(guān)碩士學(xué)位論文 前1條

1 吳仁祥;營改增背景下金融業(yè)稅負(fù)問題研究[D];南京財(cái)經(jīng)大學(xué);2016年

本文編號(hào)：1673996