资管产品增值税制度问题初探分析 税务管理专业VIP免费

资管产品增值税制度问题初探APreliminaryStudyonVATIssuesonAsset-ManagementProducts资管产品增值税制度问题初探[摘要]2018年1月1日起，我国正式开征资管产品增值税。由于资管产品的范围广泛，可谓牵一发而动全身，目前资管行业对于资管产品哪些应征税和如何缴税等存在较大争议。本文旨在探讨其中较为关注的几个问题，对资管产品增值税制度进行法律解读。本文第一目就资管产品增值税的相关规范性文件进行简要梳理，并对现有征税方式进行基本介绍；第二目集中讨论资管产品增值税课税实践中的三个争议较大的问题，包括资管产品增值税纳税主体的认定，保本收益与非保本收益的认定，以及金融商品转让的认定；第三目提出资管产品增值税制应当遵循的理念；第四目就前三个问题结合遵循理念进行解析并提出笔者观点，以期共同探讨出该制度完善和改进的空间。[关键词]资管产品；增值税；保本收益IAPreliminaryStudyonVATIssuesonAsset-ManagementProductsAbstract:SinceJanuary1,2018,Chinahasofficiallystartedtolevyvalue-addedtaxoncapitalmanagementproducts.Duetothewiderangeofassetmanagementproducts,itcanbesaidthatthewholebodywouldbeinfluenced.Therearesomehotdebatesinthecurrentassetmanagementindustryforassetmanagementproducts,suchaswhichshouldbetaxedandhowtopaytaxesandsoon.Thepurposeofthisdissertationistodiscusssomeoftheproblemsconcerned,andtointerpretthevalue-addedtaxsystemofcapitalmanagementproducts.Thefirstpartofthisarticleistosortoutthatrelevantnormativedocumentofvalue-addedtaxonasset-managementproducts,andintroducetheexisttaxationsystem.Thesecondpartfocusesonthreecontroversialissues,includingtheidentificationofthetaxpayerofvalue-addedtax,capital-preservationincomeandnon-capital-preservationincome,aswellastheidentificationoffinancialcommoditytransfer;Thethirdpartputsforwardtheprinciplesthatthevalue-addedtaxsystemofcapitalmanagementproductsshouldfollow;Thefourthpartaimstoanswerfirstthreeissuescombinedwithprincipleaboveandputforwardtheauthor'spointofview,inordertojointlyexplorethesystemtoimproveandimprovethetaxsystem.Keywords:Asset-managementproducts;Value-addtax;CapitalpreservationII目录引言.....................................................................................1一、资管产品增值税制概述......................................................3（一）相关规范性文件......................................................................3（二）资管产品增值税制的基本内容...................................................4二、资管产品增值税制度的实践问题.........................................7（一）纳税主体的认定问题................................................................7（二）保本与非保本的界定问题.........................................................8（三）“金融商品转让”的认定问题...................................................9三、资管产品增值税制度应当遵循的理念.................................11（一）金融自由化与税收安定性的平衡..............................................11（二）税收公平原则与资管产品独立性的考量.....................................12（三）税收效率与金融效率的双赢.....................................................13四、资管产品增值税制度实践问题的解决方案...........................15（一）纳税主体的认定....................................................................15（二）保本与非保本的界定..............................................................16（三）金融商品转让的认定..............................................................18结语.............................................................