金融业“营改增”面临的挑战与风险应对策略被引量：16

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摘要金融业作为现代服务业的代表,业务种类繁多、核算复杂,其增值额的界定与增值税的征收难度较高。本文首先梳理了金融业"营改增"的税收政策变化情况,然后分析了金融业"营改增"后面临的诸多挑战,发现:金融业实施"营改增"的纳税遵从成本较高,金融业与实体经济的增值税抵扣链条尚未完全打通、金融服务的复杂性与增值税的确定性较难兼容,金融业的进项税额和税基界定难度较大,金融业服务实体经济的目标深受"营改增"政策影响。最后,就金融业"营改增"后面临的风险提出应对策略。

作者张英明

机构地区江苏师范大学商学院

出处《财会月刊》北大核心 2017年第1期38-42,共5页 Finance and Accounting Monthly

关键词金融业营改增挑战政策解读

分类号 F235.2 [经济管理—会计学]

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参考文献4

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