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随着我国营业税改增值税(以下简称“营改增”)政策的全面实施,金融服务业可以通过增值税实施后出现的问题,积极审思,形成适合金融服务业自身发展的优化建议,以便加强金融服务业企业的产融结合、脱虚向实的作用和功能。但是就目前形式而言,金融服务业在自身经营管理上有待提高,此外,税务政府部门发票管理模式有待优化,从而实现公平定额定税,降低金融服务业的税负压力。本文试从“营改增”政策的全面实施对金融服务业的影响进行阐述,分析金融服务业“营改增”实施出现的问题,形成进一步优化的建议和意见。
With the full implementation of the policy of changing sales tax (hereinafter referred to as “VAT reform”) in our country, the financial services industry can actively think through the problems that arise after the implementation of the VAT and form an optimized proposal suitable for the development of the financial services industry In order to strengthen the combination of industry and finance in the financial service industry and take the initiative and function of turning a blind eye to reality. However, in terms of the current form, the financial services industry needs to be improved in its operation and management. In addition, the invoice management mode of the government departments in charge of taxation needs to be optimized so as to realize a fair tax and lower the tax burden on the financial services industry. This article attempts to explain the impact of the implementation of the policy of “increasing revenue from tax reform” on the financial services industry, and analyzing the problems arising from the implementation of the “financial services reform” in the financial services industry to form further optimized suggestions and opinions.