| 中国金融税制现状、税负测算及成因分析 |
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| 引用本文： | 章辉,彭海艳,谭郁森,唐善永.中国金融税制现状、税负测算及成因分析[J].上海金融学院学报,2014(6):85-93. |
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| 作者姓名： | 章辉 彭海艳 谭郁森 唐善永 |
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| 作者单位： | 上海金融学院,上海201209 |
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| 基金项目： | 本文为上海金融学院国购·自贸区金融研究院专项课题“中国（上海）自贸区金融税收政策研究”的阶段性成果之一. |
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| 摘 要： | 伴随着我国改革开放的不断深化，金融业得以迅速发展，但同时面临着许多困难和挑战，其中金融税制已逐渐成为金融业纵深发展的重要瓶颈之一。本文在对我国金融税制现状分析的基础上，对金融税收负担进行了较为全面的测算，并深入分析了税负变化的不利因素，以寻找改革与完善我国金融税制的有效路径。
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| 关 键 词： | 金融税制 税负测算 成因分析 |
Analysis on the Situation,Tax Burden and Causes of Financial Tax System in China |
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| ZHANG Hui,PENG Hai-yan,TAN Yu-sen,TANG Shan-yong.Analysis on the Situation,Tax Burden and Causes of Financial Tax System in China[J].Journal of Shanhai Finance University,2014(6):85-93. |
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| Authors: | ZHANG Hui PENG Hai-yan TAN Yu-sen TANG Shan-yong |
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| Institution: | ZHANG Hui, PENG Hai-yan, TAN Yu-sen, TANG Shan-yong |
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| Abstract: | The financial industry has developed rapidly along with the continuous deepening of China＇s reform and opening up, but facing many difficulties and challenges. The financial tax system has become one of the most important bottlenecks. Based on the analysis of the present situation of financial tax system, the tax burden was calculated comprehensively, and the unfavorable factors of tax changes were deeply analyzed, in order to promote the reform and improvement of the financial industry in China. |
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| Keywords: | financial tax system tax burden calculation cause analysis |
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