银行税理论与实践研究

2011年随着英国新银行税(The Bank Levy)的开征,银行税已经从公众诉求和政治家的蓝图变为现实,成为后危机时代国际金融税制改革的热点。作为金融税制体系中出现的一个全新税种,银行税的征收目的、征税对象、计税依据和税率设计都有着与过去税种截然不同的理论基础和设计思路。不同的政治经济环境使得中国与欧洲国家在是否开征银行税的问题上有着不同的答案,但顺应国际金融税制改革趋势,做好开征银行税的研究和准备工作势在必行。

The Bank Levy in Theory and Practice

With the introduction of the new bank levy in the U.K.in 2011,the bank levy becomes a hot topic of the international financial tax system reform in the post financial crisis era.Compared with other taxes,this brand-new tax has utterly different design ideas and theoretical basis in tax base,tax rate and tax collection purpose.Although China's political and economic environment is different from those of the European countries,it is necessary for us to study and prepare the introduction of bank tax for follo...