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	中国金融业“营改增”路径的现实选择; The Realistic Choice of Replacing Business Tax with VAT in China's Financial Sector
	杨斌 ; 林信达 ; 胡文骏
	2015-06-10
关键词	营改增 金融业税制改革 增值税 Replacing Business Tax with VAT Financial Services Reform of Taxation System VAT
英文摘要	对金融业征收标准增值税是世界性难题。由于无法在金融业推行凭发票抵扣进项税额的方法,在金融业推行标准增值税不可行。如果非要在金融业推行增值税,这个增值税只能采用账簿法,即通过账簿法确定税基,按照单一税率对特定税基课税,不予进项税额抵扣,金融服务接受者也不能就其购买的金融服务获得进项增值税抵扣。本文建立单一双层博弈模型,说明金融业垄断的特性,论证金融业并不存在税负过重的情况,提出中国金融业“营改增“应遵循中性原则和保持原税负不变原则。建议的解决方案是按账簿法计算,以利差(净收入)作为税基,适当提高税率至9%。这一方案能够合理地缩小税基,体现增值税对增值部分征税的精神实质,同时维持目前征收范围和管理机制基本不变,最大限度地避免征税成本的提高。; It's a global problem to levy the standard VAT on financial services.Due to the infeasibility of credit input VAT by invoice,it is infeasible to build a standard VAT system in this field.If the government has to levy VAT on finance services,a practical choice is to adopt account book method,which is to levy the specified tax base through the account book by single-rate.Meanwhile,it is not allowed to credit input VAT in this method.This kind of VAT is in effect Business Tax.Because of government authorized monopoly,there is no so-called over-taxation in China's financial sector.As a result,the reform of "Replacing Business Tax with VAT " in finance should proceed without changing the original tax burden.After having conducted abundant research and statistical analyses,as for the VAT rate,9%is advised,and the original way of levying tax on the full amount of value is suggested to be supplanted with a new way of levying tax on added value,with a slightly raising tax ratio,to reduce the tax base.; 国家自然科学基金“公共服务均等化、逆向财政机制与收入差距”(71373220)
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/113735]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	杨斌,林信达,胡文骏. 中国金融业“营改增”路径的现实选择, The Realistic Choice of Replacing Business Tax with VAT in China's Financial Sector[J],2015.
APA	杨斌,林信达,&胡文骏.(2015).中国金融业“营改增”路径的现实选择..
MLA	杨斌,et al."中国金融业“营改增”路径的现实选择".(2015).

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