摘要
目前我国金融市场国际化进程加快,越来越多境外机构进入我国金融市场。本文基于当前债券市场发展现状和目前执行的税收政策,分析境外投资者投资我国债券市场存在的税收问题,并借鉴国际经验,从完善法律制度、优化投资环境、加强信息化建设和维护市场稳定四个维度提出优化境外机构投资者税收征管的对策建议。
At present,with the acceleration of the internationalization process of China's financial market,more and more foreign institutions are entering China's financial market.Based on the current development status of the bond market and the tax policies implemented,this paper analyzes the tax problems existing in foreign investors'investment in China's bond market,draws on international experience,and puts forward countermeasures and suggestions for optimizing the tax collection and administration of foreign institutional investors from four dimensions:improving the legal system,optimizing the investment environment,strengthening informatization construction,and maintaining market stability.
作者
吴志峰
石赟
季洁
WU Zhifeng;SHI Yun;JI Jie
出处
《国际税收》
CSSCI
北大核心
2023年第12期59-66,共8页
International Taxation In China
关键词
境外机构投资者
债券市场
税收政策
税收征管
Foreign institutional investors
Bond market
Tax policy
Tax collection and administration
