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自财政部和国家税务总局2016年3月颁布财税[2016]36号《关于全面推开营业税改征增值税试点的通知》(以下简称“36号文”),金融业纳入营改增范畴后,于2016年12月、2017年1月相继颁布财税[2016]140号文件、财税[2017]2号文件、财税[2017]56号文件及《关于财税[2016]140号文件部分条款的政策解读》等系列文件,就金融业特别是资管行业的税收征缴进行规范明确。本文旨在就资管产品增值税征缴原则、实操关注点做解读和分析,以期资管产品管理人更好地理解税收政策并规范运作。
Since the Ministry of Finance and the State Administration of Taxation promulgated Cai Shui [2016] No. 36 Notice on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax in March 2016 (hereinafter referred to as “Circular 36”), , Respectively, Cai Yu [2016] No. 140 Document, Cai Shui [2017] No. 2 Document, Cai Shui [2017] Document No. 56 and some provisions of Cai Shui [2016] No. 140 Document in December 2016 and January 2017 Policy Interpretation "and other series of documents on the financial sector, especially the asset management industry tax collection norms clear. The purpose of this paper is to explain the principle of collecting VAT for assets under management and to interpret and analyze the practical concerns so that the product manager can better understand the tax policy and regulate the operation.