我国金融业流转税制改革的影响及对策研究

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1、指导小组成员名单杜莉副教授徐筱凤副教授徐哗副教授丁纯教授082015100张苏予我困金融业流转税制改革的影响及对策研究目录摘要..........................……，..................................................................................................................……3第一章引言...........................................................................

2、..........................................……，.......……71.1研究背景与意义...............................................................................................................……71.2文献综述.......................................................................................................

3、.....................……81.3研究思路与创新点.................................................................................·························……12第二章我国金融业流转税制的基本情况和发展方向.............................................……，..........……142.1我国金融业现行营业税制的内容...........................................

4、....................................········……142.2我国金融业营业税制存在的问题.......................................................................................……142.3金融业实行增值税的优点.........……，..........................................................··········.··············……巧2.4我国金融业营业税转增值税的可能性..

5、.............................................................................……16第三章金融业增值税的理论研究和实践经验.........................................................................……203.1金融业增值税的理论研究.........……‘...................................................................................……2

6、03.2金融业增值税的国际经验和评价.......................................................................................……233.3对我国开征金融业增值税的启示二、...................................................................................……27第四章我国金融业流转税负对商业银行信贷影响的研究..................................................

7、....……284.1理论分析..............................................................................................................................……284.2实证研究.....................................……，..........................................................................