摘要
在我国持续扩大金融开放的背景下,本文总结了我国跨境金融服务业态类型及其发展现状。并结合对我国跨境金融服务现行税收政策、税收管理方式的研究,就我国跨境金融服务税收安排上存在的问题进行分析。通过揭示税收制度、税收政策与跨境金融服务发展的内在关系,借鉴国际经验,对构建并不断完善与我国金融对外开放政策相适应的跨境金融税收制度提出了政策建议。
In the context of China's continued expansion of financial openness,the paper summarizes the types and development status of the cross-border financial services in China.Combined with the research on the current tax policies and management methods of cross-border financial services in China,the paper analyzes the existing problems in the tax arrangements of cross-border financial services.By revealing the intrinsic relationship between tax systems,tax policies and cross-border financial service development and drawing lessons from international experience,the paper puts forward policy recommendations for establishing and improving the cross-border financial tax system that is compatible with China's financial opening-up policy.
出处
《国际税收》
CSSCI
北大核心
2019年第12期57-63,共7页
International Taxation In China
关键词
跨境金融服务
税收政策
税收制度
Cross-border finance services
Tax policy
Tax system
