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基于增值税普遍征收的立法精神考虑,银行业有必要纳入增值税征收范围。本文利用投入产出表和损益表分别测算营改增改革对银行业税负的影响情况,并根据测算结果分别对银行业增值税制度设计提出政策建议。
Based on the legislative spirit of the general collection of value-added tax, it is necessary for the banking industry to include the scope of value-added tax. This paper uses input-output tables and income statements to measure the impact of the reform by banks on the tax burden of the banking industry, and puts forward some policy recommendations on the design of the banking VAT system based on the measurement results.