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总体上评价,我国期货公司目前的现行税制存在着税基偏大、税率偏高、税制不清晰的问题。造成期货公司税制现状的因素有多方面,一方面,期货市场多年来处于政策紧缩时期,长期低迷,税务部门对期货公司的税制不太重视;另一方面,税收是财政收入的重要来源之一,几次财税体制的重大调整,基本上都是从短期财政利益考虑,出于保持总体税收规模不变来设计企业税制的,期货公司税制也只能在这种大背景下进行有限调整。但最为重要的是,长期以来,期货业的行业属性模糊,期货公司定位不明确,这种名份的缺失,使得期货公司的纳税层次始终较低,一直不能享受税制上的“金融国民待遇”。
In general, the current tax system of the futures companies in our country has the problem of large tax base, high tax rate and unclear tax system. On the one hand, the futures market has been in a policy tightening period for many years and has been in a downturn for a long period of time. Tax authorities have paid little attention to the tax system of futures companies. On the other hand, tax revenue has become one of the most important sources of revenue Several major fiscal and taxation system adjustments are basically based on short-term financial considerations. In order to maintain the overall size of the tax revenue to design the corporate tax system, the futures company tax system can only be adjusted with limited circumstances. However, the most important thing is that for a long time, the property traits of the futures industry are vague and the positioning of the futures companies is not clear. The lack of such fame makes the tax payment level of the futures companies always low and has not been able to enjoy the “financial national treatment” of the tax system ".