| 中国金融税制的问题分析与立法完善 |
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| 引用本文： | 施正文. 中国金融税制的问题分析与立法完善[J]. 税务与经济, 2006, 0(3): 64-70 |
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| 作者姓名： | 施正文 |
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| 作者单位： | 中国政法大学,民商经济法学院,北京,100088 |
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| 摘 要： | 健全的金融税制是促进中国金融业稳健发展的重要条件。所以,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。
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| 关 键 词： | 金融税制 税制改革 税收立法 对策建议 |
| 文章编号： | 1004-9339（2006）03-0064-07 |
| 收稿时间： | 2006-01-04 |
| 修稿时间： | 2006-01-04 |
Analysis and Legislation Perfection of Chinese Financial Tax System |
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| SHI Zheng-wen. Analysis and Legislation Perfection of Chinese Financial Tax System[J]. Taxation and Economy, 2006, 0(3): 64-70 |
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| Authors: | SHI Zheng-wen |
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| Abstract: | The sound financial tax system plays an important role in accelerating the stable development of Chinese finance industry.so more attention should be paid to the construction of financial tax system with further deregulation of financial market in China and economic globalization,the legislative procedure should be continuously improved according to the request of doctrine of statutory taxation so as to build up a fair,scientific and sound modern financial tax system. |
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| Keywords: | financial tax system reform of tax system legislation of taxation countermeasure and suggestion |
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