【摘要】：相較于世界上大多數(shù)國(guó)家實(shí)行金融業(yè)免征或大部分免征增值稅的政策,阿根廷將金融服務(wù)業(yè)全范圍納入增值稅系統(tǒng)。其中,阿根廷對(duì)存貸服務(wù)的稅務(wù)處理對(duì)我國(guó)金融業(yè)"營(yíng)改增"改革具有重要的借鑒意義。本文從適用法律、征免稅范圍、增值稅核算、納稅人、納稅時(shí)間、可抵扣進(jìn)項(xiàng)稅額確認(rèn)方法等六個(gè)方面對(duì)阿根廷金融服務(wù)業(yè)增值稅制進(jìn)行歸納,并對(duì)近年來(lái)阿根廷在金融租賃和電子發(fā)票改革方面的最新進(jìn)展進(jìn)行說(shuō)明。我國(guó)可參考阿根廷金融服務(wù)業(yè)增值稅的做法,調(diào)低貸款服務(wù)的征稅稅率,進(jìn)一步明確部分金融服務(wù)免稅內(nèi)容,創(chuàng)新電子發(fā)票管理模式。
[Abstract]:Compared with most countries in the world, the financial industry is exempt from VAT, or most of them are exempted from VAT, and the financial services industry is included in the VAT system. Among them, the tax treatment of deposit and loan service in Argentina is of great significance to the reform of financial industry in China. This paper sums up the VAT system in Argentine financial service industry from six aspects, such as applicable law, tax-exempt scope, VAT accounting, taxpayer, tax time, deductible income tax confirmation method, etc. The latest progress in financial leasing and electronic invoice reform in Argentina in recent years is also described. China can refer to the practice of value-added tax in Argentine financial service industry, reduce the tax rate of loan service, further clarify the content of tax exemption for some financial services, and innovate the management mode of electronic invoice.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué)財(cái)政稅務(wù)學(xué)院;德勤華永會(huì)計(jì)師事務(wù)所(特殊普通合伙)北京分所;靖江地方稅務(wù)局;
【基金】：教育部人文社會(huì)科學(xué)研究青年項(xiàng)目“異質(zhì)企業(yè)假定下政府研發(fā)資助效應(yīng)研究——來(lái)自二十萬(wàn)工業(yè)企業(yè)的證據(jù)”(15YJCZH017)資助 2016年北京市社會(huì)科學(xué)基金青年項(xiàng)目“供給側(cè)改革下減稅對(duì)北京市企業(yè)創(chuàng)新的激勵(lì)效應(yīng)分析”階段性成果(16YJC038) 2015年北京市教育委員會(huì)市屬高校創(chuàng)新能力提升計(jì)劃項(xiàng)目“促進(jìn)京津冀協(xié)同發(fā)展的財(cái)政政策研究”階段性成果 2016年度北京市教委科研計(jì)劃項(xiàng)目“大數(shù)據(jù)環(huán)境下北京市企業(yè)研發(fā)投入的政府資助政策效應(yīng)評(píng)估”(SM201610038003)階段性成果
【分類(lèi)號(hào)】：F812.42;F817.83;F832;F837.83

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