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| | As one of the most potential developing industry, Chinese financial industry is now facing an opportunity of great development. But the problems of unfair tax burden and incomplete tax policy, of which existed in the current financial industry tax system, have given big resistance to the normal development of the finance industry. In this article, we bring forward our suggestion of consummating Chinese tax system for the finance industry. | | 金融业作为国民经济中最具有发展潜力的行业之一,面临重大的发展机遇。但在目前的金融行业税制中存在着税负不公平、税收政策不完善等问题,妨碍了金融行业的健康发展。本文就完善中国金融税制提出了政策建议。 | | 文摘来源 | | Tax system plays a very important role in promoting the development of the financial industry. Along with the economic and political development and the changing competition environment, China' financial industry encounters intensive competition never seen before. The existing problems in the tax system of China's industry, especially the problems which are not in line with the international standard hinder the healthy development of China's financial industry. Therefore, the tax system of China's financial... | | 税收对于促进金融业发展的作用是相当重要的。随着经济、政治形势的发展和竞争环境的改变 ,中国金融业遇到了前所未有的激烈竞争。中国金融税制存在的问题 ,尤其是同国际上通行的税制不接轨的矛盾日益突出 ,适时改革金融税制 ,对于促进中国金融行业的发展乃至整个经济的发展都至关重要。因此 ,中国金融税制需要改革。本文分析了中国现行金融税制存在的主要问题 ,并对中国金融税制的改革方向进行初步探讨。 | | 文摘来源 | | A sound financial tax system is prerequisite to the stable development of China's finance industry.Beginning from the status quo of China's financial tax regime,this author analyzes issues concerning the existing financial tax system,reviews the experience and features of the financial tax system in western countries,and offers systematic suggestions on how to reform China's financial tax regime and improve relevant legislations.In this author's opinion,along with further deregulation of China's financial m... | | 健全的金融税制是促进中国金融业稳健发展的重要条件。从中国金融税制的现状与现行金融税制存在的问题来看,在我国金融市场进一步开放和经济全球化的新形势下,应当将金融税制的构建放在更加突出的地位,按照税收法定原则的要求,进一步完善立法程序,努力建立公平、科学和健全的现代金融税制。 | | 文摘来源 | |   |
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