本文基于对金融业由目前课征营业税改为课征增值税的必要性与可行性分析,借鉴国际上对金融业增值税税基、税率及相关制度的设计经验,提出了我国金融业增值税制的改革立法建议。包括:一、在税率设计方面,与其他行业保持一致,但需要降低增值税标准税率;二、在税基确定方面,应将金融服务全面纳入增值税课征范围,再分别项目确定是否给予免征或零税率的特殊政策。在征免税项目名单确定时需要听取金融界的意见,同时考虑免税政策产生的重复课税如何消除;三、在财政体制方面,建议作为共享税,征管主体由两个系统集中为一个系统。结合其他税种及财政转移支付制度的改革,增值税分税目收入的中央与地方分成机制应重新设计。 Based on the analysis of the necessity and feasibility of changing the current business tax from levy to levy of value-added tax in financial industry, this paper draws on the international design experience of the value-added tax base, tax rate and related system of financial industry, The reform of legislative proposals. Including: First, in terms of tax rate design, it is in line with other industries but needs to reduce the standard VAT rate; Second, in determining the tax base, financial services should be fully included in the scope of VAT levy, and then separately determine whether to grant exemption Special or zero tax rate policy. In the tax credit list to determine the need to listen to the views of the financial sector, taking into account the tax deductions arising from double taxation how to eliminate; Third, the financial system, the proposed tax as a shared, the main collection by the two systems as a system. In combination with the reform of other taxes and fiscal transfer payment system, the central and local revenue sharing mechanism for revenue-sharing tax rebate should be redesigned.