我国探寻金融业增值税立法之路

四、总结：欧盟在金融业增值税规则领域中的经验对中国金融业增值税立法的启示
综上所述，欧盟在金融业增值税立法方面的经验，不管是现有指令的规则，还是修改或改革的建议——从免税到选择征税、零税率和仅对B2B交易征税等等——，由于金融业本身以及伴随金融业增值税征税的特征，都体现出金融业的增值税规则不同于一般的其他服务业的增值税规则的特点。因此，回到我国金融业的增值税立法，目前我国试点方案所规定的按简易方式来征，可以说，其体现出的要区别其他服务业的本意是值得认同的。但是这种征税方式的恰当性却是值得怀疑的，因为，这种简易征税方法违背增值税的中性原则，作为一种营业税征税的“变种”， 简易征税方法的实行，会使得金融业“营改增”与我国增值税扩围的大部分初衷相悖。作为简易征税方式的替代，事实上，欧盟增值税的经验——从免税到选择征税、零税率和仅对B2B交易征税等等（也包括欧盟对所涉金融业的定义和具体项目的列举方面）——都是值得我国金融业增值税立法所借鉴的。而其中的选取或进一步的创新，可以作为一个进一步深入的课题进行研究。

最后，需要强调的是，我国金融业“营改增”不能“换汤不换药”、沿用“变种”的营业税规则，而未来我国金融业增值税立法需要摒弃粗线条的立法模式，结合金融业的特点，借鉴欧盟在金融业增值税立法方面的经验，向精细之法的方向迈进。

【作者简介】
翁武耀（1981—），男（汉族），浙江宁波人，意大利博洛尼亚大学欧洲税收高等研究院欧洲税法博士。目前主要研究方向中国财税法、欧洲税法、意大利税法。E-mail: wuyao.weng2@unibo.it

【文章出处】
第四届中国财税法博士论坛论文集[C],2012年5月26，第167—175页。

本文部分内容发表于 2012年8月22日《中国税务报》，题为《对金融业应该制定怎样的增值税应用规则？》。

[1]《交通运输业和部分现代服务业营业税改征增值税试点实施办法》、《交通运输业和部分现代服务业营业税改征增值税试点有关事项的规定》和《交通运输业和部分现代服务业营业税改征增值税试点过渡政策的规定》。

[2]“交通运输业、建筑业、邮电通信业、现代服务业、文化体育业、销售不动产和转让无形资产，原则上适用增值税一般计税方法。金融保险业和生活性服务业，原则上适用增值税简易计税方法。”

[3]不过，事实上，欧盟增值税尚未完全地协调，主要体现在税率和基于授权的背离规则两个方面。比如税率：意大利21%，法国19.6%，德国19%，英国20%，葡萄牙23%，瑞典25%，比利时21%，卢森堡15%，罗马尼亚24%，匈牙利25%，希腊23%，西班牙18% (欧盟成员国平均税率：20.7%)。

[4]2006年指令，是基于简化的要求、欧盟委员会旨在将在不同时期发布的包括1977年第六号指令在内的一些增值税的规则组合在一个单一文本里在2004年促成的结果。此外，一般来讲，2006年指令是对第六指令的一次重铸，主要是将第六指令中一些过时的规定予以了删除。

[5]关于2006年指令中的金融业免税业务具体规则，see Art. 1 35 (1)(b) to (g) of the VAT Directive 2006/112/EC: (b) the granting and the negotiation of credit and the management of credit by the person granting it; (c) the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit; (d) transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection;(e) transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items, that is to say, gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest; (f) transactions, including negotiation but not management or safekeeping, in shares, interests in companies or associations，debentures and other securities, but excluding documents establishing title to goods, and the rights or securities referred to in Article 15(2); (g) the management of special investment funds as defined by Member States;

[6]See Borselli, Fabrizio, A Sensible Reform of the EU VAT Regime for Financial Services (September 1, 2009). International VAT Monitor, No. 5, 2009, p. 375.

[7]Ibid., p. 376.

[8]前者仅仅局限于（货币）支付和筹集业务，后者仅仅局限于信贷授予和与信用卡相联系的交易。

[9]See Borselli, Fabrizio, A Sensible Reform of the EU VAT Regime for Financial Services (September 1, 2009). International VAT Monitor, No. 5, 2009, pp. 375-377.

[10]See Art. 168 of the VAT Directive 2006/112/EC: “In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the MemberState in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay……”.

[11]See Art. 173 of the VAT Directive 2006/112/EC: “In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168, 169 and 170, and for transactions in respect of which VAT is not deductible, only such proportion of the VAT as is attributable to the former transactions shall be deductible.”

[12][意] Cfr. Marco Greggi, Detraibilità dell’imposta e fatturazione in AA. VV. (a cura di Di Pietro), Lo Stato della fiscalità nell’Unione europea, Roma, 2003, p.377. 此外，在意大利最高法院的一项新判决（Cass. Sez. Trib., 15 aprile 2011, n. 8692）里，基于抵扣的目的，固有性原则需要被证明的要求被明确予以了确认。

[13]至于如何才算有必要的关系或联系，这里不再讨论，Cfr. Marco Greggi, Detraibilità dell’imposta e fatturazione in AA. VV. (a cura di Di Pietro), Lo Stato della fiscalità nell’Unione europea, Roma, 2003.

[14]See Art. 169 of the VAT Directive 2006/112/EC: “In addition to the deduction referred to in Article 168, the taxable person shall be entitled to deduct the VAT referred to therein in so far as the goods and services are used for the purposes of the following:…… c) transactions which are exempt pursuant to points (a) to (f) of Article 135(1), where the customer is established outside the Community or where those transactions relate directly to goods to be exported out of the Community.”

[15]当然，这种转嫁的效果大小取决于市场结构，包括商品或服务的供给和需求的价格弹性、竞争对手的数量、免税业务在商品和服务提供链条上所处的位置、顾客类型（经营者或最终消费者）等等。Borselli, Fabrizio, A Sensible Reform of the EU VAT Regime for Financial Services (September 1, 2009). International VAT Monitor, No. 5, 2009, p. 382. 此外，关于金融业增值税免税待遇的经济效果，详见欧盟委员会 2006年11月2日的报告: Study to Increase the Understanding of the Economic Effects of the VAT Exemption for Financial and Insurance Services. This document is available at:

http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/financial_services_study_managementsummary_en.pdf

[16]Proposal of 28 November 2007 for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services, COM(2007) 747 final. The document is available at:
http://ec.europa.eu/taxation_customs/resources/documents/common/whats_new/COMM_NATIVE_COM_2007_0747_EN.pdf

[17]Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system, COM(2010) 695 final. The document is available at:
http://ec.europa.eu/taxation_customs/resources/documents/common/consultations/tax/future_vat/com(2010)695_en.pdf
该绿皮书中文版本（由本人翻译）已在中国财税法治网发布：http://chinataxlaw.org/yuwaicaishui/2011385.html

[18]See Modernising VAT rules applied on financial and insurance services – Frequently Asked Questions, MEMO/07/519. The document is available at:
http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/07/519&format=HTML&aged=0&language=en&guiLanguage=en

[19]Ibid.

[20]See Art. 1(1)(a) of Proposal of 28 November 2007: “……(b) granting of credit and guaranteeing of debts resulting from the granting of credit; (c) transactions concerning financial deposits and account operation; (d) exchange of currency and provision of cash; (e) supply of securities; (f) intermediation in insurance and financial transactions as referred to in points (a) to (e); (g) management of investment funds;”

[21]See Art. 1(2) of Proposal of 28 November 2007: “……(2) "granting of credit" means the lending of money or the promise to lend money; (3) "guaranteeing of debts" means the acceptance of liability for the debt of another person; (4) "financial deposit" means a deposit of money held on behalf of the depositor who retains rights to the deposits, which must be repaid under the legal and contractual conditions applicable; (5) "account operation" means the operation of a monetary account for a customer; (6) "exchange of currency" means the supply of services whereby a person changes the currency of bank notes or coins normally used as legal tender, of deposits or of money in a monetary account on the basis of rates of exchange between currencies of countries; (7) "cash" means bank notes and coins normally used as legal tender or negotiable means of payment; (8) "supply of securities" means the supply of tradable instruments other than an instrument establishing title to goods or to the rights referred to in Article 15(2), representing financial value and reflecting any one or more of the following: (a) an equity ownership position in a company or other association; (b) a creditor's position for debts; (c) unit ownership in undertakings for collective investment in the securities referred to in points (a) or (b), in other exempted financial instruments referred to in points (a) to (d) of Article 135(1) or in other undertakings for collective investment; (9) "intermediation in insurance and financial transactions" means the supply of services rendered to, and remunerated by, a contractual party as a distinct act of mediation in relation to the insurance or financial transactions referred to in points (a) to (e) of Article 135(1), by a third party intermediary; (10) "investment funds" means undertakings for collective investment in the exempted financial instruments referred to in points (a) to (e) of Article 135(1) and in real estate; (11) "management of investment funds" means activities aimed at realising the investment objectives of the investment fund concerned."

[22]Proposal of 28 November 2007 for a Council Regulation laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services, COM(2007 ) 746. The document is available at:

http://ec.europa.eu/taxation_customs/resources/documents/common/whats_new/COMM_NATIVE_COM_2007_0746_EN.pdf

[23]Summary report of the outcome of the public consultation on the green paper on the future of VAT towards a simpler, more robust and efficient vat system. The document is available at:
http://ec.europa.eu/taxation_customs/resources/documents/common/consultations/tax/future_vat/summary_vat_greenpaper.pdf

[24]Ibid, pp. 15-17. 

[25][意]Cfr. Francesco Montanari, Imposta sul valore aggiunto e servizi finanziari: profili comunitari enazionali, la tesi di dottorato di ricerca in diritto tributario europeo, anno accademico 2006 – 2007, Universita di Bologna, pp. 197-201.