2015年是我国营业税改增值税的收官之年,根据国家“十二五”规划要求,2015年年底前,营业税改增值税将覆盖于金融保险业在内的原先实行征收营业税的所有行业。证券期货业在我国金融市场中属于核心部分,由于其在财富管理、产品设计、资产定价等各方面都发挥着重要的优势,并且还有助于保证要素成本定价的合理性、实现财富最大化。因此证券期货业实施营改增,不仅能够促进增值税抵扣链条的更加完善,使税收结构更加的合理,防止重复征税,而且对我国各类层次的资本市场稳定有序发展也起到了决定性作用。 2015 is the closing year of the sales tax VAT in China. According to the national “Twelfth Five-Year Plan” requirements, before the end of 2015, the sales tax reform VAT will cover all the original sales tax levied by the finance and insurance industry industry. The securities and futures industry belongs to the core part of the financial market in our country. Because of its important advantages in wealth management, product design, asset pricing and other aspects, the securities and futures industry also helps to ensure that the factor cost pricing is reasonable and the wealth is maximized . Therefore, the implementation of the reform of the securities and futures industry will not only promote a more complete VAT deduction chain, make the taxation structure more reasonable and prevent double taxation, but also play a decisive role in the stable and orderly development of various types of capital markets in China effect.