增值税扩围改革下的金融业行业税负研究

A Research on Industry Tax Burden of Financial Industry Based on Expanding Reform of Value-added Tax

2012年1月1日正式实行的《营业税改征增值税试点方案》将金融业纳入增值税扩围改革的试行行业,并规定了税率水平及计税方式。《试点方案》自试行以来,其对金融业行业税负的影响有待考证。本文在梳理金融业改征增值税扩围改革相关文献基础上,借鉴国际经验,对我国金融业改征增值税后的行业税负水平进行实证研究。分析结果显示,虽然改革后,我国金融业的行业税负有所降低,但幅度不大。因此,在下一步的改革中,应考虑进一步降低税率水平或分项目实行差别税率。

The Pilot Scheme to Convert Business Tax to VAT put into practice on January 1, 2012 fit the financial industry into the value added tax reform practice, and it also formulates the tariff rate and means to calculate tax. Since the document was put into trial use, its effect on the tax burden to the financial has industry has remained to be proven. Based on combing related articles on VAT expanding reform and learning experience from international data, this paper will conduct an empirical research on industry tax burden of financial industry after the VAT reform. Therefore, in the next step of VAT reform, the government should further re- duce tax rate or apply difference tax rates on various projects.