金融业增值税征税模式的国际比较与借鉴毕业论文文章.doc

江 苏 大 学 本 科 毕 业 论 文（设计） 金融业增值税征税模式的国际比较与借鉴 学生姓名 张红 学 号 指导教师 所在学院 专业名称 班 级 2015年04月  摘要：金融业是国民经济的命脉，它关系到一国经济的发展和社会的稳定，在经济贸易和宏观调控中发挥着重要作用，对金融业征税模式的制定更是促进一国金融业健康、快速发展的前提。本文通过比较借鉴国际经验，发现开征增值税的国家已将金融业全部纳入增值税的课税范围，并且均对金融服务区分不同项目课征，适用标准增值税税率，不设置优惠税率。本文建议中国金融业增值税改革应秉承“税收中性”原则并遵循增值税的课税原理，将金融业纳入增值税的链条，根据不同金融业务类型来设置税率结构，注重金融税制结构的联动改革，促进金融业税负合理化，充分释放金融服务实体经济的潜力。本文从金融业增值税改革的重要性出发，通过比较借鉴与深入剖析世界各国金融业增值税课征模式，探索性的对我国金融业增值税改革提出制度选择与实施路径的建议。  关键词：金融业；税改；国际；借鉴；路径  Abstract The financial industry is the lifeline of the national economy, and it is related to a countrys economic development and social stability, and plays an important role in the economic and trade and macroeconomic regulation and control, the formulation of the model of a tax on the financial sector is the premise to promote a countrys financial industry healthy and rapid development. In this paper, through the comparison and reference of the international experience found levy VAT countries has the financial sector, all included in the scope of VAT taxation, and financial services to distinguish different project levy, VAT rates applicable standards, do not set preferential rates. This paper suggests Chinese financial industry value-added tax reform should uphold the principle of tax neutrality and follow the value-added tax principle of Taxation, the financial sector into the VAT chain, according to the different type of financial business to set the tax rate structure, pay attention to the linkage of the financial structure of tax system reform, promote the financial industry tax burden reasonable, fully release the potential of financial services to the real economy. The departure from the importance of financial industry value-added tax reform, to through comparison and in-depth analysis of the world financial industry value-added tax levy pattern, exploring of Chinas financial industry value-added tax reform put forward system selection and implementation path is proposed.  Keywor