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金融机构作为国民经济中具有战略性的特殊企业,其税收负担设计不仅关系到金融机构微观主体的业务经营,更关系到我国在世界金融格局乃至世界经济格局中的话语权。金融机构税制的核心是营业税和所得税,特别是营业税。本文比较了主要发达国家与我国的银行、证券、保险等金融机构的税收负担,提出了优化我国金融机构税制的一些基本原则和具体建议。
As a strategic special enterprise in the national economy, the design of its tax burden not only affects the business operations of micro-entities in financial institutions, but also affects our voice in the world financial structure and even the world economic structure. The heart of the tax structure of financial institutions is business tax and income tax, especially business tax. This paper compares the tax burden of the major developed countries and the financial institutions such as banks, securities and insurance in our country, and puts forward some basic principles and concrete suggestions to optimize the tax system of our financial institutions.