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如何把握无偿赠送行为的增值税视同销售政策在税收征管实践中一直是一个有争议的问题。近期财政部和国家税务总局发文明确了药品生产企业创新药免费使用不视同销售,可以看作是对增值税视同销售政策在实践争议的一种回应。但是,随着我国服务业“营改增”的推进以及创新商业模式的不断发展,增值税视同销售政策在实践执行中的模糊地带亟待明确,以尽量保持税制中性,减少税收政策的不确定性对市场资源配置的扭曲。
How to grasp the behavior of value-added tax gratis sales policy in tax collection and management has always been a controversial issue. Recently, the Ministry of Finance and the State Administration of Taxation made it clear that the free use of innovative drugs in drug manufacturers is not treated as sales, which can be seen as a response to the controversy over sales policies regarding value-added tax. However, with the advancement of the service industry in our country and the continuous development of innovative business models, it is urgent to clarify the vague areas where value-added tax is practiced in the implementation of the sales policy so as to maintain a neutral tax system and reduce tax policies The uncertainty of market resources allocation distortions.