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In China, instead of the value-added tax, financial services are in the scope of business tax, which results in the double taxation and over-taxation on the financial services.On the basis of theoretical analyses and the experience of the VAT treatment in foreign countries, the paper proposes that the financial services should be included in the scope of VAT in China.In addition, in accordance with the actual situation in China and the three basic principles of VAT design, the paper proposes a new approach to taxing financial services under a value-added tax.