August 2017

財政部、國家稅務總局關於資管產品增值稅政策有關問題的補充通知(中國大陸)

2017.01.06
程玉祥律師
財政部、國家稅務總局2017年1月6日發佈了《關於資管產品增值稅政策有關問題的補充通知》(財稅[2017]2號)(以下簡稱《通知》)。《通知》就《財政部國家稅務總局關於明確金融房地產開發教育輔助服務等增值稅政策的通知》(財稅〔2016〕140號)第四條規定的“資管產品運營過程中發生的增值稅應稅行為,以資管產品管理人為增值稅納稅人”問題進行補充通知。

《通知》指出,2017年7月1日(含)以後,資管產品運營過程中發生的增值稅應稅行為,以資管產品管理人為增值稅納稅人,按照現行規定繳納增值稅。對資管產品在2017年7月1日前運營過程中發生的增值稅應稅行為,未繳納增值稅的,不再繳納;已繳納增值稅的,已納稅額從資管產品管理人以後月份的增值稅應納稅額中抵減。
此外,資管產品運營過程中發生增值稅應稅行為的具體徵收管理辦法,由國家稅務總局另行制定。《通知》自2017年7月1日起生效。

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