资管产品增值税制度问题初探.pdfVIP

资管产品增值税制度问题初探 [摘要] 2018 年 1 月 1 日起，我国正式开征资管产品增值税。由于资管产品的 范围广泛，可谓牵一发而动全身，目前资管行业对于资管产品哪些应征税和如何 缴税等存在较大争议。本文旨在探讨其中较为关注的几个问题，对资管产品增值 税制度进行法律解读。本文第一目就资管产品增值税的相关规范性文件进行简要 梳理，并对现有征税方式进行基本介绍；第二目集中讨论资管产品增值税课税实 践中的三个争议较大的问题，包括资管产品增值税纳税主体的认定，保本收益与 非保本收益的认定，以及金融商品转让的认定；第三目提出资管产品增值税制应 当遵循的理念；第四目就前三个问题结合遵循理念进行解析并提出笔者观点，以 期共同探讨出该制度完善和改进的空间。 [关键词] 资管产品；增值税；保本收益 III A Preliminary Study on VAT Issues on Asset-Management Products Abstract: Since January 1, 2018, China has officially started to levy value-added tax on capital management products. Due to the wide range of asset management products, it can be said that the whole body would be influenced. There are some hot debates in the current asset management industry for asset management products, such as which should be taxed and how to pay taxes and so on. The purpose of this dissertation is to discuss some of the problems concerned, and to interpret the value-added tax system of capital management products. The first part of this article is to sort out that relevant normative document of value-added tax on asset-management products, and introduce the exist taxation system. The second part focuses on three controversial issues, including the identification of the taxpayer of value-added tax, capital-preservation income and non-capital-preservation income, as well as the identification of financial commodity transfer; The third part puts forward the principles that the value-added tax system of capital management products should follow; The fourth part aims to answer first three issues combined with principle above and put forward the authors point of view, in order to jointly explore the system to improve and im