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落实商业银行汇率交易业务“营改增”时,应将交易达成作为此项金融商品所有权转移的标志,同时进一步明确买入卖出差价即为增值税的销售额。2016年5月1日,全国营业税改征增值税试点工作全面推开。《关于全面推开营业税改征增值税试点的通知》(以下简称《通知》)将销售货物、服务、无形资产、不动产等全部纳入了计缴范围。金融业是最后纳入营改增试点的行业之一,也是全面推开营改增的重点。探讨营改增后银行如何缴纳增值税随即成为金融业的热点问题。国内金融市场近年来蓬勃发展,相对于丰富多样的银
When implementing the exchange rate trading business of the commercial bank, “business reform,” the transaction should be achieved as a sign of the transfer of ownership of financial products, while further clearly buying and selling the difference is the VAT sales. May 1, 2016, the national business tax reform levy VAT pilot fully opened. The Circular on Piloting the Full Release of Business Taxes for Levy of Value-added Tax (hereinafter referred to as “the Circular”) will include all sales of goods, services, intangible assets and real estate in the scope of payment. The financial industry is one of the industries that is finally included in the pilot program of camp reform and is also the key point for pushing forward the reform of camp batches. After discussing how to increase the bank’s VAT, it became a hot issue in the financial industry. The domestic financial market has boomed in recent years, as opposed to the rich and varied silver