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典当公司是否属于金融企业,能否享受专属于金融机构特有的税收政策等问题,在实务中一直颇有争议,本文结合《典当管理办法》(商务部公安部2005年第8号令)《金融许可证管理办法》(中国银行业监督管理委员会令2007年第8号)以及相关税收政策,对典当公司的行业性质及主要税收问题作简要分析。一、典当公司的行业性质根据《国民经济行业分类》关于金融业的业务范围(见文尾表1),典当归属于金融业中的货币金融服务。
Whether pawn companies belong to financial enterprises and whether they can enjoy tax policies that are specific to financial institutions have been quite controversial in practice. This article combines the “Pawn Management Measures” (Ministry of Commerce Ministry of Public Security Decree No. 8 of 2005) Provisional Measures for the Administration of Securities (No. 8 of 2007, China Banking Regulatory Commission) and relevant tax policies, a brief analysis is made of the nature of the industry and major tax issues in the pawn companies. First, the nature of the industry of the pawn company According to “National Economic Industry Classification” on the scope of business of the financial industry (see text end table 1), pawn belongs to the financial services in the financial sector.