3Alan J. Auerbach & Roger H. Gordon,Taxation of Financial Services under a VAT[ J] ,American EconomicReview,2002,92(2) ;411 -416.
4Jane Bolander, Yearbook for Nordic Tax Research 2013 :Taxation of the Financial Sector[ M] , Djoef Publish-ing,2013.
5Janet G. Stotky,Taxation of the Financial Sector [ M],Tax Policy Book, 1994.
6KPMG,Proposed Introduction of VAT for the Insurance Sector in China[R],KPMG,2013.
7OECD. Consumption Tax Trends 2008: VAT/GST and Excise Rates [ R ] , Trends and AdministrationIssues. Paris ; OECD,2008.
8Pierre-Pascal Gendron,Value-Added Tax Treatment of Financial Services: An Assessment and Policy Propos-al for Developing Countries [ C],Intemadonal Tax Program Papers,2007.