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【重磅】资管产品增值税政策终于明确了

来源: 南方日报网络版     时间: 2018年12月12日 22:12:28
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(原)(标)(题)(:【重)(磅)(】资)(管)(产)(品)(增)(值)(税)(政)(策)(终)(于)(明)(确)(了)(
财)(政)(部)(税)(务)(总)(局)(
关)(于)(资)(管)(产)(品)(增)(值)(税)(有)(关)(问)(题)(的)(通)(知)(
财)(税)(〔2017〕56号)(
各)(省)(、自)(治)(区)(、直)(辖)(市)(、计)(划)(单)(列)(市)(财)(政)(厅)((局)()、国)(家)(税)(务)(局)(、地)(方)(税)(务)(局)(,新)(疆)(生)(产)(建)(设)(兵)(团)(财)(务)(局)(:
现)(将)(资)(管)(产)(品)(增)(值)(税)(有)(关)(问)(题)(通)(知)(如)(下)(:
一)(、资)(管)(产)(品)(管)(理)(人)((以)(下)(称)(管)(理)(人)()运)(营)(资)(管)(产)(品)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)((以)(下)(称)(资)(管)(产)(品)(运)(营)(业)(务)(),暂)(适)(用)(简)(易)(计)(税)(方)(法)(,按)(照)(3%的)(征)(收)(率)(缴)(纳)(增)(值)(税)(。
资)(管)(产)(品)(管)(理)(人)(,包)(括)(银)(行)(、信)(托)(公)(司)(、公)(募)(基)(金)(管)(理)(公)(司)(及)(其)(子)(公)(司)(、证)(券)(公)(司)(及)(其)(子)(公)(司)(、期)(货)(公)(司)(及)(其)(子)(公)(司)(、私)(募)(基)(金)(管)(理)(人)(、保)(险)(资)(产)(管)(理)(公)(司)(、专)(业)(保)(险)(资)(产)(管)(理)(机)(构)(、养)(老)(保)(险)(公)(司)(。
资)(管)(产)(品)(,包)(括)(银)(行)(理)(财)(产)(品)(、资)(金)(信)(托)((包)(括)(集)(合)(资)(金)(信)(托)(、单)(一)(资)(金)(信)(托)()、财)(产)(权)(信)(托)(、公)(开)(募)(集)(证)(券)(投)(资)(基)(金)(、特)(定)(客)(户)(资)(产)(管)(理)(计)(划)(、集)(合)(资)(产)(管)(理)(计)(划)(、定)(向)(资)(产)(管)(理)(计)(划)(、私)(募)(投)(资)(基)(金)(、债)(权)(投)(资)(计)(划)(、股)(权)(投)(资)(计)(划)(、股)(债)(结)(合)(型)(投)(资)(计)(划)(、资)(产)(支)(持)(计)(划)(、组)(合)(类)(保)(险)(资)(产)(管)(理)(产)(品)(、养)(老)(保)(障)(管)(理)(产)(品)(。
财)(政)(部)(和)(税)(务)(总)(局)(规)(定)(的)(其)(他)(资)(管)(产)(品)(管)(理)(人)(及)(资)(管)(产)(品)(。
二)(、管)(理)(人)(接)(受)(投)(资)(者)(委)(托)(或)(信)(托)(对)(受)(托)(资)(产)(提)(供)(的)(管)(理)(服)(务)(以)(及)(管)(理)(人)(发)(生)(的)(除)(本)(通)(知)(第)(一)(条)(规)(定)(的)(其)(他)(增)(值)(税)(应)(税)(行)(为)((以)(下)(称)(其)(他)(业)(务)(),按)(照)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(。
三)(、管)(理)(人)(应)(分)(别)(核)(算)(资)(管)(产)(品)(运)(营)(业)(务)(和)(其)(他)(业)(务)(的)(销)(售)(额)(和)(增)(值)(税)(应)(纳)(税)(额)(。未)(分)(别)(核)(算)(的)(,资)(管)(产)(品)(运)(营)(业)(务)(不)(得)(适)(用)(本)(通)(知)(第)(一)(条)(规)(定)(。
四)(、管)(理)(人)(可)(选)(择)(分)(别)(或)(汇)(总)(核)(算)(资)(管)(产)(品)(运)(营)(业)(务)(销)(售)(额)(和)(增)(值)(税)(应)(纳)(税)(额)(。
五)(、管)(理)(人)(应)(按)(照)(规)(定)(的)(纳)(税)(期)(限)(,汇)(总)(申)(报)(缴)(纳)(资)(管)(产)(品)(运)(营)(业)(务)(和)(其)(他)(业)(务)(增)(值)(税)(。
六)(、本)(通)(知)(自)(2018年)(1月)(1日)(起)(施)(行)(。
对)(资)(管)(产)(品)(在)(2018年)(1月)(1日)(前)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,未)(缴)(纳)(增)(值)(税)(的)(,不)(再)(缴)(纳)(;已)(缴)(纳)(增)(值)(税)(的)(,已)(纳)(税)(额)(从)(资)(管)(产)(品)(管)(理)(人)(以)(后)(月)(份)(的)(增)(值)(税)(应)(纳)(税)(额)(中)(抵)(减)(。
财)(政)(部)(税)(务)(总)(局)(
2017年)(6月)(30日)(
相)(关)(链)(接)(请)(点)(击)(&
与)(资)(管)(产)(品)(相)(关)(的)(营)(改)(增)(税)(收)(政)(策)(
《财)(政)(部)(国)(家)(税)(务)(总)(局)(关)(于)(资)(管)(产)(品)(增)(值)(税)(政)(策)(有)(关)(问)(题)(的)(补)(充)(通)(知)(》
(财)(税)(〔2017〕2号)()
现)(就)(《财)(政)(部)(国)(家)(税)(务)(总)(局)(关)(于)(明)(确)(金)(融)(房)(地)(产)(开)(发)(教)(育)(辅)(助)(服)(务)(等)(增)(值)(税)(政)(策)(的)(通)(知)(》(财)(税)(〔2016〕140号)()第)(四)(条)(规)(定)(的)(“资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,以)(资)(管)(产)(品)(管)(理)(人)(为)(增)(值)(税)(纳)(税)(人)(”问)(题)(补)(充)(通)(知)(如)(下)(:
2017年)(7月)(1日)((含)()以)(后)(,资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,以)(资)(管)(产)(品)(管)(理)(人)(为)(增)(值)(税)(纳)(税)(人)(,按)(照)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(。
对)(资)(管)(产)(品)(在)(2017年)(7月)(1日)(前)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,未)(缴)(纳)(增)(值)(税)(的)(,不)(再)(缴)(纳)(;已)(缴)(纳)(增)(值)(税)(的)(,已)(纳)(税)(额)(从)(资)(管)(产)(品)(管)(理)(人)(以)(后)(月)(份)(的)(增)(值)(税)(应)(纳)(税)(额)(中)(抵)(减)(。
资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(增)(值)(税)(应)(税)(行)(为)(的)(具)(体)(征)(收)(管)(理)(办)(法)(,由)(国)(家)(税)(务)(总)(局)(另)(行)(制)(定)(。
《销)(售)(服)(务)(、无)(形)(资)(产)(、不)(动)(产)(注)(释)(》(财)(税)(〔2016〕36号)(印)(发)()
一)(、销)(售)(服)(务)(【(一)()至)((四)()略)(】
(五)()金)(融)(服)(务)(。
金)(融)(服)(务)(,是)(指)(经)(营)(金)(融)(保)(险)(的)(业)(务)(活)(动)(。包)(括)(贷)(款)(服)(务)(、直)(接)(收)(费)(金)(融)(服)(务)(、保)(险)(服)(务)(和)(金)(融)(商)(品)(转)(让)(。
1.贷)(款)(服)(务)(。贷)(款)(,是)(指)(将)(资)(金)(贷)(与)(他)(人)(使)(用)(而)(取)(得)(利)(息)(收)(入)(的)(业)(务)(活)(动)(。
各)(种)(占)(用)(、拆)(借)(资)(金)(取)(得)(的)(收)(入)(,包)(括)(金)(融)(商)(品)(持)(有)(期)(间)((含)(到)(期)()利)(息)((保)(本)(收)(益)(、报)(酬)(、资)(金)(占)(用)(费)(、补)(偿)(金)(等)()收)(入)(、信)(用)(卡)(透)(支)(利)(息)(收)(入)(、买)(入)(返)(售)(金)(融)(商)(品)(利)(息)(收)(入)(、融)(资)(融)(券)(收)(取)(的)(利)(息)(收)(入)(,以)(及)(融)(资)(性)(售)(后)(回)(租)(、押)(汇)(、罚)(息)(、票)(据)(贴)(现)(、转)(贷)(等)(业)(务)(取)(得)(的)(利)(息)(及)(利)(息)(性)(质)(的)(收)(入)(,按)(照)(贷)(款)(服)(务)(缴)(纳)(增)(值)(税)(。
融)(资)(性)(售)(后)(回)(租)(,是)(指)(承)(租)(方)(以)(融)(资)(为)(目)(的)(,将)(资)(产)(出)(售)(给)(从)(事)(融)(资)(性)(售)(后)(回)(租)(业)(务)(的)(企)(业)(后)(,从)(事)(融)(资)(性)(售)(后)(回)(租)(业)(务)(的)(企)(业)(将)(该)(资)(产)(出)(租)(给)(承)(租)(方)(的)(业)(务)(活)(动)(。
以)(货)(币)(资)(金)(投)(资)(收)(取)(的)(固)(定)(利)(润)(或)(者)(保)(底)(利)(润)(,按)(照)(贷)(款)(服)(务)(缴)(纳)(增)(值)(税)(。
2.直)(接)(收)(费)(金)(融)(服)(务)(。直)(接)(收)(费)(金)(融)(服)(务)(,是)(指)(为)(货)(币)(资)(金)(融)(通)(及)(其)(他)(金)(融)(业)(务)(提)(供)(相)(关)(服)(务)(并)(且)(收)(取)(费)(用)(的)(业)(务)(活)(动)(。包)(括)(提)(供)(货)(币)(兑)(换)(、账)(户)(管)(理)(、电)(子)(银)(行)(、信)(用)(卡)(、信)(用)(证)(、财)(务)(担)(保)(、资)(产)(管)(理)(、信)(托)(管)(理)(、基)(金)(管)(理)(、金)(融)(交)(易)(场)(所)((平)(台)()管)(理)(、资)(金)(结)(算)(、资)(金)(清)(算)(、金)(融)(支)(付)(等)(服)(务)(。
3.保)(险)(服)(务)(。保)(险)(服)(务)(,是)(指)(投)(保)(人)(根)(据)(合)(同)(约)(定)(,向)(保)(险)(人)(支)(付)(保)(险)(费)(,保)(险)(人)(对)(于)(合)(同)(约)(定)(的)(可)(能)(发)(生)(的)(事)(故)(因)(其)(发)(生)(所)(造)(成)(的)(财)(产)(损)(失)(承)(担)(赔)(偿)(保)(险)(金)(责)(任)(,或)(者)(当)(被)(保)(险)(人)(死)(亡)(、伤)(残)(、疾)(病)(或)(者)(达)(到)(合)(同)(约)(定)(的)(年)(龄)(、期)(限)(等)(条)(件)(时)(承)(担)(给)(付)(保)(险)(金)(责)(任)(的)(商)(业)(保)(险)(行)(为)(。包)(括)(人)(身)(保)(险)(服)(务)(和)(财)(产)(保)(险)(服)(务)(。
人)(身)(保)(险)(服)(务)(,是)(指)(以)(人)(的)(寿)(命)(和)(身)(体)(为)(保)(险)(标)(的)(的)(保)(险)(业)(务)(活)(动)(。
财)(产)(保)(险)(服)(务)(,是)(指)(以)(财)(产)(及)(其)(有)(关)(利)(益)(为)(保)(险)(标)(的)(的)(保)(险)(业)(务)(活)(动)(。
4.金)(融)(商)(品)(转)(让)(。金)(融)(商)(品)(转)(让)(,是)(指)(转)(让)(外)(汇)(、有)(价)(证)(券)(、非)(货)(物)(期)(货)(和)(其)(他)(金)(融)(商)(品)(所)(有)(权)(的)(业)(务)(活)(动)(。
其)(他)(金)(融)(商)(品)(转)(让)(包)(括)(基)(金)(、信)(托)(、理)(财)(产)(品)(等)(各)(类)(资)(产)(管)(理)(产)(品)(和)(各)(种)(金)(融)(衍)(生)(品)(的)(转)(让)(。
《财)(政)(部)(国)(家)(税)(务)(总)(局)(关)(于)(明)(确)(金)(融)(房)(地)(产)(开)(发)(教)(育)(辅)(助)(服)(务)(等)(增)(值)(税)(政)(策)(的)(通)(知)(》(财)(税)(〔2016〕140号)()
一)(、《销)(售)(服)(务)(、无)(形)(资)(产)(、不)(动)(产)(注)(释)(》(财)(税)(〔2016〕36号)()第)(一)(条)(第)((五)()项)(第)(1点)(所)(称)(“保)(本)(收)(益)(、报)(酬)(、资)(金)(占)(用)(费)(、补)(偿)(金)(”,是)(指)(合)(同)(中)(明)(确)(承)(诺)(到)(期)(本)(金)(可)(全)(部)(收)(回)(的)(投)(资)(收)(益)(。金)(融)(商)(品)(持)(有)(期)(间)((含)(到)(期)()取)(得)(的)(非)(保)(本)(的)(上)(述)(收)(益)(,不)(属)(于)(利)(息)(或)(利)(息)(性)(质)(的)(收)(入)(,不)(征)(收)(增)(值)(税)(。
二)(、纳)(税)(人)(购)(入)(基)(金)(、信)(托)(、理)(财)(产)(品)(等)(各)(类)(资)(产)(管)(理)(产)(品)(持)(有)(至)(到)(期)(,不)(属)(于)(《销)(售)(服)(务)(、无)(形)(资)(产)(、不)(动)(产)(注)(释)(》(财)(税)(〔2016〕36号)()第)(一)(条)(第)((五)()项)(第)(4点)(所)(称)(的)(金)(融)(商)(品)(转)(让)(。
三)(、证)(券)(公)(司)(、保)(险)(公)(司)(、金)(融)(租)(赁)(公)(司)(、证)(券)(基)(金)(管)(理)(公)(司)(、证)(券)(投)(资)(基)(金)(以)(及)(其)(他)(经)(人)(民)(银)(行)(、银)(监)(会)(、证)(监)(会)(、保)(监)(会)(批)(准)(成)(立)(且)(经)(营)(金)(融)(保)(险)(业)(务)(的)(机)(构)(发)(放)(贷)(款)(后)(,自)(结)(息)(日)(起)(90天)(内)(发)(生)(的)(应)(收)(未)(收)(利)(息)(按)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(,自)(结)(息)(日)(起)(90天)(后)(发)(生)(的)(应)(收)(未)(收)(利)(息)(暂)(不)(缴)(纳)(增)(值)(税)(,待)(实)(际)(收)(到)(利)(息)(时)(按)(规)(定)(缴)(纳)(增)(值)(税)(。
四)(、资)(管)(产)(品)(运)(营)(过)(程)(中)(发)(生)(的)(增)(值)(税)(应)(税)(行)(为)(,以)(资)(管)(产)(品)(管)(理)(人)(为)(增)(值)(税)(纳)(税)(人)(。返)(回)(搜)(狐)(,查)(看)(更)(多)(责)(任)(编)(辑)(:
声)(明)(:该)(文)(观)(点)(仅)(代)(表)(作)(者)(本)(人)(,搜)(狐)(号)(系)(信)(息)(发)(布)(平)(台)(,搜)(狐)(仅)(提)(供)(信)(息)(存)(储)(空)(间)(服)(务)(。
阅)(读)(()
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