摘要
自由贸易实验区建设是中国经济发展、改革的新常态,深化金融领域开放创新是其建设的重要内容。金融创新理论与实践表明,金融创新与税法规制是作用与反作用的关系。从税法功能角度视之,税法对金融创新的规制有正反两面:一是税法通过减、免、退税等税收措施,给予金融创新税收优惠的正向激励;二是税法通过普遍性的税收遵从规范,对金融创新进行制约的反向约束。现行税法规范对自贸区金融创新的规制存在正向激励不足和反向约束弱化的尴尬。对此,在正向激励上,须明确税法对金融发展促进的功能、权衡直接与间接措施的关系、出台离岸金融等税收政策;在反向约束上,要注重金融税法规则的体系化、金融税收征管机制的优化、金融税收政策的程序理性。
The construction of FTZ is a new normal of China＇s economic development and reform,and one of important parts of it is to deepen the opening-up and innovation in the financial field. The theory and practice of financial innovation show that financial innovation and tax regulation act and react with each other. From the perspective of the function of tax law,the tax regulation has both positive and negative impacts on the financial innovation： tax law provides positive incentives for financial innovation through the tax measures such as tax reduction,exemption and tax rebate; on the other hand,tax law restricts financial innovation by the adoption of universal tax compliance law. It is embarrassing that the current tax code is lack of positive incentive and weakening of the constraint on the financial innovation in FTZ. Hence,in the positive incentives,it is necessary to clarify the function of tax laws to promote financial development,trade off the relationship between direct and indirect measures and introduce other tax policies such offshore finance and so forth. In addition,in the negative incentives,it is important to pay attention to the systematism of financial tax laws,optimization of financial tax collection and administration mechanism and rationality of financial tax policy.
出处
《税务与经济》
CSSCI
北大核心
2018年第1期68-73,共6页
Taxation and Economy
基金
中国法学会2015年重点委托课题"福建自贸区若干重大法律问题研究"(项目编号:CLS[2015]ZDWT28)
中央高校基本科研业务费专项资金资助项目"财税金融法"(项目编号:20720151038)
关键词
金融创新
税法规制
正向激励
反向约束
financial innovation
tax regulation
positive incentive
negative incentive
