对金融服务业该不该征收增值税,历来是一个颇有争议的问题。目前全世界94个征收增值税的国家中,大部分免征金融服务业增值税。对此,有的学者持有异议。他们问:“为什么对涉及广大贫者的食品类征收增值税,而对大部分为富者服务的金融业却免征?”但是,认为免征者确有其具体论据:一是金融、保险是一种特殊的服务行业,如如何确定金融业的市场价格,与此相联的是又怎样确定增 It is always a controversial issue whether VAT should be levied on the financial services industry. Most of the 94 countries that have collected value-added tax in the world are exempt from VAT on financial services. In this regard, some scholars hold objections. They asked: “Why is it that VAT is levied on foodstuffs involving the vast majority of the poor, while most of the financial services for the rich are exempted?” However, the exemptionists do not have their own specific arguments: First, the financial , Insurance is a special service industry, such as how to determine the market price of the financial industry, associated with this is how to determine by