银行服务“营改增”的国际借鉴

International Reference of Converting Business Tax into VAT in Bank Service

我国银行服务将不可避免地迎来"营改增"。本文介绍了欧盟等在增值税法上对银行服务免税与应税范围的判定,以及银行向国外提供服务适用零税率退税等方面的经验,在此基础上结合我国国情,提出了我国下一步银行服务"营改增"应关注的几个重要问题。

China＇s bank service will inevitably be covered by the scope of VAT instead of business tax. The paper introduces the determination of the taxable scope of bank services regulated by EU＇s VAT law and the experiences of zero-rated tax refund applicable of banks when they provide services to foreign countries. On this basis, the paper suggests that several important issues shall be concerned to put forward the reform of converting business tax into VAT in bank service.