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公平税负与金融税制改革
引用本文:段迎春.公平税负与金融税制改革[J].税务与经济,2004(4):77-79.
作者姓名:段迎春
作者单位:长春金融高等专科学校,金融系,吉林,长春,130022
摘    要:我国现行的金融企业税制存在着税负偏高、内外税制不统一等不合理因素,影响了金融企业的发展。建议逐步取消金融业的税收优惠、降低银行的营业税率、提高税前扣除的计税工资标准,规范金融业的税制,支持银行业的发展。

关 键 词:金融税收  税负  营业税
文章编号:1004-9339(2004)04-0077-03
修稿时间:2003年10月13

The Reform of Impartial Taxation and Financial Tax System
DUAN Ying-chun.The Reform of Impartial Taxation and Financial Tax System[J].Taxation and Economy,2004(4):77-79.
Authors:DUAN Ying-chun
Abstract:Some unreasonable factors,such as high tax,different internal and external tax systems,exist in the tax system of the present financial industry tax system.It affects the development of financial industry.Therefore,some suggestions are as following:the tax preferences of financial industry should be eliminated step by step,the rate of bank operation should be lowered,the taxable salary standard of pre-taxation should be increased,the financial tax system should be regulated and the development of bank industry should be supported.
Keywords:financial tax system  tax burden  business tax
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