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为在上海国际金融中心建设进程中科学有效地发挥税收政策的作用,有必要分析其他国际金融中心的形成模式和税收政策。根据形成动力的不同,国际金融中心可分为自然形成模式和政府引导模式,伦敦、纽约和东京为自然形成模式的典型代表,新加坡为政府引导模式的典型代表。本文分析了两种模式国际金融中心税收政策的演进过程、特征及成因,为上海建设国际金融中心的形成路径和税收政策提供参考。
In order to play a role of tax policy scientifically and effectively in the construction of Shanghai international financial center, it is necessary to analyze the formation mode and tax policy of other international financial centers. According to the different dynamics of formation, international financial centers can be divided into a natural formation model and a government guidance model. London, New York and Tokyo are the typical representatives of the natural formation model. Singapore is the typical representative of the government guidance model. This article analyzes the evolution process, characteristics and causes of the taxation policies of the two models of international financial centers, and provides references for the formation of Shanghai international financial center and the taxation policy.