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笔者通过一个金融企业2016年7至9月发生的几项经营业务(金融业按季申报纳税),详细解读金融企业在营改增后如何正确计算应缴纳的增值税。案例:某金融企业为增值税一般纳税人,经营范围是贷款业务、直接收费金融服务、保险服务和金融商品转让,2016年7至9月发生如下经营业务:(1)取得贷款利息收入(含税)6360万元;(2)取得金融服务手续费(含税)1272万元;
The author explains in detail how the financial enterprises correctly calculate the VAT to be paid after the reform of the battalion business by several financial operations from July to September 2016 (reporting on a quarterly basis in the financial industry). Case: A financial enterprise is a general taxpayer of value-added tax. Its business scope is lending business, direct fee-based financial services, insurance services and financial products transfer. The following business operations occurred from July to September 2016: (1) Tax) 63.6 million yuan; (2) access to financial services fees (including tax) 12.72 million yuan;