论文部分内容阅读
保险行业对于保本类金融产品增值税如何计征问题争议较大。本文主要从相关新政规定释义、存疑问题、主要保本类金融产品分析等角度进行分析探讨,以便在行业内形成共识。新规释义营改增后,《营业税改征增值税试点实施办法》(财税[2016]36号)(以下简称“36号文”)第二十七条第(六)项规定,购进的贷款服务不得从销项税额中扣除,并且在《销售服务、无
The insurance industry has a lot of controversy over how to calculate VAT on capital preservation financial products. This article analyzes and discusses the definition of the relevant New Deal regulations, the question of doubtfulness and the analysis of the financial products of the principal guaranteed type in order to reach a consensus within the industry. After the change of the new regulations, the provisions of Article 26 (6) of the Measures for the Implementation of the Pilot Scheme for Business Tax Reform and Levy of Value Added Tax (Cai Shui [2016] No. 36) (hereinafter referred to as “Circular 36” Progressive loan services can not be deducted from output tax, and in the "sales service, none