金融服务业增值税的三种课征模式及对我国的启发

Three Levying Modes of VAT in Financial Service Industry and Its Inspirations for China

是否应该以及如何对金融服务业课征增值税在世界各国都是一个具有争议的问题。本文在我国增值税"扩围"的背景下,梳理了当前国际上对金融服务业课征增值税的三种模式,进而对金融服务业是否应该征税、应征何种税进行了分析,最后结合我国金融服务业的发展现状,提出了相应的建议。

Whether and how financial service industry shall be taxed by VAT was a controversial question worldwide.Under the background of expanding the levying scope of VAT system,this paper illuminates clearly three levying modes of current international practice of VAT in financial service industry,and analyzes whether and how to tax on financial services.And finally combining with the status quo of financial service industry in China,it puts forward corresponding proposals.