摘要
我国现行金融税制在制定时遵循了我国总体税制设计的原则,并未针对金融活动特点专门规定,因此税制设计有失公平。我国金融业与国内其他行业、外资金融业、国际金融业相比,税收负担较重,不同的金融资产、金融工具之间税收负担也存在差别,我国应根据公平的原则,改革现行金融税制。
The establishment of Chinese financial tax system followed the principle of total tax system,which didn't specialy prescribe financial industry,so the financial tax system has some unfair problem.The tax burden of Chinese national capital financial industry is heavier than the other national industry,the foreign capital financial industry and international financial industry.The tax burden between different financial assets and different financial instruments is also difference.We should reform the current financial tax system according to the principal of equity.
出处
《长春大学学报》
2007年第3期9-11,共3页
Journal of Changchun University
关键词
公平
金融税制
税收负担
equity
financial tax system
tax burden
