本文以某证券公司客户资产管理业务中集合资产管理计划(以下简称“集合计划”)的案例涉及的纳税争议为例,重点分析了集合计划营业税政策和不同征收管理方式的影响,力求明确集合计划营业税的征管方法和重点环节,为资产管理业务“营改增”提供借鉴和思路。 This paper takes the case of taxpayers involved in the case of collective asset management plan (hereinafter referred to as “pool plan”) in a securities firm’s client asset management business as an example. It mainly analyzes the impact of the business tax collection policy and different collection management methods in order to clarify Set collection business tax collection and management methods and key links for the asset management business “business change to increase ” provide reference and ideas.