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我国金融行业近年来规模发展迅速,在税收方面也做出了巨大的贡献。本文在阐述了当前我国金融行业的业务发展以及税收现状后,结合最优税收理论,通过对金融行业税收以及经济增长数据的定量分析,认为当前我国金融行业的税收仍为生产性税收,并对今后我国金融行业税收提出了自己的建议,指出要进一步优化税制结构,支持金融与实体经济的协调发展。
The scale of China’s financial industry has been developing rapidly in recent years and has made tremendous contributions to tax revenue. After elaborating the current business development and current tax status of China’s financial industry, combined with the optimal tax theory, through the quantitative analysis of the tax revenue and economic growth data in the financial industry, it is considered that the current tax revenue in China’s financial industry is still a productive tax, In the future, China’s financial industry tax put forward its own proposals, pointing out that we should further optimize the tax structure and support the coordinated development of the financial and real economy.