随着我国经济转轨的日益深化,现行金融税制的诸多弊端严重影响了金融业的健康发展,与建立良好的金融生态环境目标相去甚远。目前渐进转轨已步入攻坚阶段,改革成本加快向国有商业银行转移。金融税制的调整事实上是社会各个经济利益主体相互博弈的过程,金融税制成为影响分摊转轨成本、调节经济利益分配关系的杠杆。因此,进一步深化改革金融税制,创造一个平等的金融生态环境,促进金融业发展迫在眉睫。 With the deepening of our country’s economic transition, many drawbacks of the current financial tax system have seriously affected the healthy development of the financial industry, far from establishing a sound financial eco-environment target. At present, the gradual transition has entered a crucial stage, and the cost of reform has been accelerated to the transfer of state-owned commercial banks. The adjustment of the financial tax system is in fact the process of various economic interests of the society playing games with each other. The financial tax system becomes a lever that affects the allocation of transition costs and adjustment of economic benefits. Therefore, it is imminent to further deepen the reform of the financial tax system, create an equal financial ecological environment and promote the development of the financial industry.