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营改增的文件主要是财税[2016]36号《关于全面推开营业税改征增值税试点的通知》及其附件;附件1第一条指出:金融服务包括贷款、保险等服务及金融商品转让。也就是说银行等金融机构、财务公司等将资金贷与他人使用而取得的利息收入,各种因占用、拆借资金而取得的收入,罚息、票据贴现等业务取得的利息收入,均按照贷款服务缴纳增值税。我们可以看出营改增后非金融类企业之间、企业与个人之间发生贷款服务都需要缴纳增值税,而增值税属于流
The documents for the VAT reform are mainly the Notice of Caishui [2016] No. 36 on Pilot Launch of the Business Tax Reform and the VAT Pilot Program; Article 1 of the Annex 1 states that the financial services include loans and insurance services and the transfer of financial products . In other words, interest income earned by banks and other financial institutions, financial companies and others in using loans and loans to others, various types of interest income earned through various occupations and lending of funds, interest earned on discounted bills and discounted bills are levied on loans Service pay VAT. We can see that after the VAT reform, non-financial enterprises, loan services between enterprises and individuals need to pay VAT, and VAT belongs to the flow