지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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It is the international financial tax trends to collect value-added tax(VAT) from financial transactions. For the long term, business tax, instead of VAT is collected from financial transactions in China, leading to a relatively heavy burden on financial transactions. Since the added value is difficult to accurately metering, collection ways and the tax rates are difficult to determine, and the relationship between central and local income distribution is difficult to coordinate, a cautious attitude is adopted towards VAT from financial transactions, i.e., collecting tax according to the simple calculation method. From the international practice, input tax deduction system is the trend in collecting VAT from financial transactions. Based on the foreign taxation experience, the principles of collecting VAT from financial transactions should be determined, including adhering to VAT neutral principle, realizing tax fair principle and the principle of rationalizing the relationship between central and local government allocation. By designing such tax elements as ratepaying subjects, taxation levy scope, taxation rate and tax collection and management, a construction of legal system of VAT from financial transactions should be built in China, so as to play positive roles in realizing VAT unified tax base, coordinating tax rates to finally balance the level of tax burden.
목차
＜內容摘要＞
一、中國金融交易稅法規制現狀
二、中國金融交易稅制 “營改增” 的理論分析
三、金融交易增?稅制的國際經驗
四、中國金融交易增?稅制的法律構建
參考文獻
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2014-320-002965168