对我国金融服务业改征增值税的探讨

A Study on Levying Value-added Tax on Financial Service Industry in China

本文对金融服务业由课征营业税改为课征增值税的必要性与可行性进行了分析,并对国际上金融服务业课征增值税的免税法、零税率法、进项税额固定比例抵扣法三种方法作了比较,提出了借鉴国外经验、改革我国金融服务业税制的具体建议。

This paper analyzes the necessity and feasibility of changing taxing on financial service by business tax into by VAT and compares three international approaches of levying VAT on financial service industry,namely,exemption approach,zero-rated approach,and fixed proportion deduction approach of input tax,and finally puts forward specific suggestions to reform tax system of financial service industry in China by referring to foreign experiences.