金融业改征增值税:来自法国的经验与启示

The Reform of VAT for Financial Sector: Experiences and Lessons from France

金融业改征增值税是我国增值税扩围改革中的一个难点问题。法国作为最早征收增值税的国家,在增值税征管方面积累了大量的经验。本文考察法国增值税扩围的历史沿革,介绍法国金融业增值税的税制设计,分析法国金融业改征增值税过程中遇到的难点问题。在借鉴法国经验的基础上,对我国金融业改征增值税的思路在技术层面进行了思考。

The reform of VAT for financial sector is a difficult issue in the reform of converting business tax into VAT. as the first countries to levy VAT, France has accumulated a lot of experience in the VAT collection. This paper presents the history of expansion of VAT in France, describes the French VAT system in financial sector, analysis the difficult of the reform of VAT for financial sector in France. On the basis of experience in France, this paper gives the idea of the reform of VAT for financial sector in China at the technical level.