中国金融税制研究(上)

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.

Research on China's Banking Tax System

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 industry must be reformed. This paper analyses the main problems of existing tax system of China's financial industry and disusses the reform direction of the tax system of China's financial industry.