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针对银行业“营改增”征收模式问题,采用比较分析的方法,结合银行业的特点,分析了中国银行业开征增值税面临的主要问题,借鉴国际银行业的增值税征收经验,以中国国有4大银行的数据为样本,测算了两种方案即欧盟模式(基本免税法)和简易计税法下的税负平衡点。建议在改革初期借鉴欧盟模式使用基本免税法征收增值税并在实践中不断完善,遵从税收中性的原则实行统一比例税率征税,税率定为6%为宜。
Aiming at the problem of levying business tax in banks, a comparative analysis method and the characteristics of the banking industry were used to analyze the main problems facing China’s banking industry when levying value-added tax. Drawing on the experiences of VAT levying in the international banking industry, China’s state-owned four major banks as a sample of data, measured the two programs that the EU model (basic tax exemption) and tax under the simple tax law balance. In the initial stage of reform, it is suggested that VAT should be levied on the basis of the EU’s exemption law and be constantly perfected in practice. Tax rates should be set at a uniform rate of 6% according to the principle of tax neutrality.