论文部分内容阅读
根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)(以下简称“36号文”)的规定,从2016年5月1日起,金融业由缴纳营业税改为缴纳增值税。银行业实施营改增后将面临一些挑战。一、税负上升压力较大由于36号文扩大了银行同业业务征税范围,将金融商品持有期间(含到期)利息收入纳入贷款服务,按照利息收入计算缴纳增值税,使得银行面临较大税负上升的压力。
Pursuant to the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36) (hereinafter referred to as “No. 36 Circular”), effective from May 1, 2016 , The financial industry by paying sales tax to pay VAT. Banks will face some challenges after they increase their operations. First, the tax burden is greater pressure on the 36th article to expand the scope of bank interbank business tax, the holding period of financial products (including maturity) interest income into the loan service, calculated according to interest income to pay VAT, making the bank more The pressure of rising tax burden.