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金融业“营改增”计税方法探讨 被引量:1

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摘要 国际上对金融业征增值税存在多种模式和办法,但难以直接适用于我国,而《营业税改征增值税试点方案》规定金融保险业增值税简易计税方法,与征收营业税相比没有实质改变,造成重复征税和增值税抵扣链条不完整,值得商榷。因此,应根据我国财税体制改革和金融业的实际情况,对金融业广泛开征增值税及计税方式进行深入探讨。
作者 伍唯佳
出处 《财务与会计》 CSSCI 北大核心 2015年第9期38-40,共3页 Finance and Accounting
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  • 10杜莉,张苏予.论我国金融业营业税转增值税在上海金融核心区试点的必要性和可行性[J].世界经济情况,2009(8):24-28. 被引量:26

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