论文部分内容阅读
2014年3月,国家税务总局下发了《关于开展2014年全国税收专项检查工作的通知》(税总发[2014]31号),明确将地方商业银行列入2014年的指导性检查项目。而在商业银行从事的金融商品交易中,债券交易又是主体。根据中国人民银行统计,2013年债券市场共发行人民币债券9.0万亿元,银行间债券市场累计交易额达到253.3万亿元。相对于如此巨大的债券发行量和债券交易量,我国目前对债券交易的相关营业税政策却不是十分明确。无
In March 2014, the State Administration of Taxation issued the Notice on Carrying out the 2014 National Special Tax Inspection (Zongzongfa [2014] No. 31), explicitly including the local commercial banks in the 2014 pilot inspection projects. In the financial products traded by commercial banks, bond trading is the main body. According to the statistics of the People’s Bank of China, a total of 9.0 trillion yuan of RMB bonds were issued in the bond market in 2013, and the total transaction volume in the inter-bank bond market reached 253.3 trillion yuan. Relative to such a huge bond issuance and bond trading volume, the current business tax policy of bond trading in China is not very clear. no