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近年来,我国金融市场对外开放程度逐步提升,同时境内金融市场的深化发展使其对境外机构的吸引力逐步提高,越来越多的境外机构开始参与境内金融市场。本文对境外机构投资境内市场的税收问题进行梳理,发现目前相关政策规定存在诸多不明确之处,同时部分规定并未考虑到金融交易的特点,给实际操作带来难题,不利于境外机构参与境内市场投资,建议税务机关完善相关税收规定。
In recent years, the degree of opening up of China’s financial market has gradually increased. At the same time, the deepening development of domestic financial markets has gradually increased its attractiveness to overseas institutions and more and more overseas institutions have started to participate in domestic financial markets. This article sorts out the taxation problems of overseas institutions investing in the domestic market and finds that there are many ambiguities in the current relevant policies and regulations. At the same time, some provisions do not take into account the characteristics of financial transactions, which bring difficulties to practical operation and are not conducive to the participation of overseas institutions in the territory Market investment, it is recommended tax authorities improve the relevant tax provisions.