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相较于世界上大多数国家实行金融业免征或大部分免征增值税的政策,阿根廷将金融服务业全范围纳入增值税系统。其中,阿根廷对存贷服务的税务处理对我国金融业“营改增”改革具有重要的借鉴意义。本文从适用法律、征免税范围、增值税核算、纳税人、纳税时间、可抵扣进项税额确认方法等六个方面对阿根廷金融服务业增值税制进行归纳,并对近年来阿根廷在金融租赁和电子发票改革方面的最新进展进行说明。我国可参考阿根廷金融服务业增值税的做法,调低贷款服务的征税税率,进一步明确部分金融服务免税内容,创新电子发票管理模式。
In contrast to most countries in the world that exempt from financial transactions or largely exempt from VAT, Argentina integrated the entire financial services industry into the VAT system. Among them, Argentina’s tax treatment of deposit and lending services has an important reference for the reform of China’s financial industry. This article summarizes the value-added tax system of Argentina’s financial services industry from six aspects: the applicable law, tax exemption scope, value-added tax accounting, taxpayers, tax time, and the method of confirming the deductible input tax. In addition, Invoice reform, the latest progress to explain. China can refer to the practice of value-added tax in the financial services industry in Argentina, reduce the tax rate on lending services, clarify the tax-exempt content of some financial services and innovate the management mode of electronic invoices.