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金融监管部门应积极与国家税务机关建立沟通协调机制,让税务部门进一步了解金融行业的特殊业务和创新产品,及时了解金融市场的变化,从而推动税务部门制定和完善适合金融行业发展的税收政策,为金融行业的健康发展创造良好的外部环境。财政部及国家税务总局于2016年3月24日共同颁布财税[2016]第36号文件,规定了“营改增”扩围剩余行业的增值税税率以及相关增值税政策,该文件自2016年5月1日起生效。至此,我国成为世界上第一个对金融服务业征收增值税的国家,“营改增”的全面推开为金融服务行业带来了积极的影响,但在实施过程中也同时存在一
The financial regulatory authorities should actively establish a communication and coordination mechanism with the tax authorities in the country so that the tax authorities can further understand the special businesses and innovative products in the financial industry and keep abreast of changes in the financial market so as to promote tax departments to formulate and improve tax policies suitable for the development of the financial industry, For the healthy development of the financial industry to create a good external environment. The Ministry of Finance and the State Administration of Taxation jointly promulgated Cai Shui [2016] No. 36 Document on March 24, 2016, which stipulated that the VAT tax rate of the remaining industries as well as the relevant VAT policy should be expanded to include Effective May 1, 2016. At this point, our country has become the first country in the world to impose VAT on the financial services industry, and the overall launch of “increasing revenue and increasing profits” has had a positive impact on the financial services industry. However, there is also a