摘要
健全、完善的金融税制是促进金融业稳健发展的重要条件。本文从韩国金融税制的现状出发,按金融间接税、金融所得税和金融衍生品交易税的分类,介绍了韩国现行金融税制的设计和开征情况,分析比较了中、韩两国在金融税制上的异同,并结合实际情况对我国金融税制改革中的一些问题,如课税对象的选择、整体税负的设计等提出了建议。
By labeling taxes as indirect tax and transaction tax, this paper goes through the administration of tax system concerning financia South Korea Combined w income tax design and industry in and makes a comparison with that of China th some hotspot such as tax object, macro tax burden, the paper proposes a few systematic suggestions for our country.
出处
《涉外税务》
CSSCI
北大核心
2007年第11期37-41,共5页
International Taxation In China
关键词
韩国
金融税制
税制改革
经验借鉴
South Korea Tax system concerning financial industry Tax reform
