金融业转征增值税的法律问题探讨-法律学专业论文.docxVIP

华 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract From 2009, China began to full implementation reform of the transformation of value-added tax. The levied type of the VAT became from the production-oriented to the consumption-type. With the advance of the VAT reform, expansion the area of value-added tax is growing increasingly warm. This is mainly because our current system of turnover tax implements a parallel mode with sales tax and value-added tax: levying the sales tax to provide labor services, levying the value-added tax to sales of goods. This makes a lot of service industry, such as financial servieces, transportation, construction etc, are excluded from the area of the VAT. And because of the characterisitcs of the service industry and the sales tax, collection of sales tax on service industry makes the VAT deduction chain fracture occurred resulting the double taxation, and takes a greater tax burden to the service industry. As the third sector, the service industry occupies an increasingly important position in Chinese economic development, plays an important role in stimulating domestic demand and promoting economic growth. In many trades of service industry, the financial sector undoubtedly occupies a crucial position. At present because of collecting sales tax to the financial industry, in fact, the financial sector bears the burden of double taxation of the sales tax and value-added tax. High tax burden is not conductive to the healthy development of the financial sector. In this sense, the financial industry turns to levy the VAT with the urgency of reform. At the same time, from a legislative point of view,the Eleventh Standing Committee of the National People’s Congress decided to develop value-added tax of one-way tax included in the legislative plan of the Standing Committee. In practice, in 2012, Shanghai took the lead pilot the transfer levy the value-added tax in the financial industry, visible from either legislation or practice, financial industry