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piao ju tie xian ye wu zeng zhi shui zheng ce qian jian ji yu cai shui [2017]58 hao wen jian di wu tiao
Pages: 93-94
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  票据贴现转贴现增值税;
Abstract: 基于财政部、国家税务总局于2017年7月出台的《关于建筑服务等营改增试点政策的通知》(财税[2017]58号)文件第五条,对票据贴现业务增值税新规进行探讨。该政策的规定有利于实现公平税负,但在对金融机构的界定、纳税义务发生时间、实施时间衔接、贴现发票的开具、直贴现与转贴现息差等方面未予明确,尚需完善。
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