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拍卖行业是一个新兴产业,对我国国民经济的发展具有积极的意义,但拍卖行业现行税收负担较重,已影响到了拍卖行业的健康持续发展。本文通过对拍卖行业现行货物与劳务税收政策的分析,指出其存在增值税重复征税、拍卖人税收负担较重、区域间拍卖人税负不公三个问题,并针对研究了在拍卖行业实行“营改增”需要关注的三个方面,即明确税收政策制定的依据、拍卖活动的实质以及拍卖人向买受人收取的拍品成交额的性质,最后从拍卖人增值税一般规定、特殊规定和简易征收三个层面提出了完善拍卖行业增值税政策建议,希望能为我国拍卖行业“营改增”提供政策参考。
The auction industry is a new industry, which is of positive significance for the development of our national economy. However, the current tax burden of the auction industry is heavy, which has affected the healthy and sustainable development of the auction industry. Based on the analysis of the taxation policy of the current goods and services in the auction industry, this paper points out the existence of double taxation of value added tax, heavier tax burden on auctioneers and unfair tax burden on inter-regional auctioneers. In addition, The three aspects which need attention are the definition of tax reform, the definition of the basis of tax policy formulation, the essence of the auction activity and the nature of the auction turnover of the auctioneer to the buyer. Finally, from the general provisions of the VAT auctioneer, Regulations and simple collection of three levels put forward to improve the auction industry, value-added tax policy recommendations, hoping to provide our country’s auction industry “battalion change ” to provide policy reference.