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我国金融业目前征收的流转税包括营业税、城市维护建设税、印花税和教育费附加,与其他国家对金融业的征税情况相比较可以发现,我国金融业的流转税负担比较重,存在着重复征税和“税上税”的问题,这直接影响到金融业的经营业绩和竞争能力。根据WTO协议,2006年我国将全面放开国内的金融市场,届时大批外资银行将出击我国的金融市场,国内的金融业也将面临更加激烈的市场竞争。在这种严峻的形势下,尽快改革金融业现行的流转税制,减轻金融业的流转税负担,已是一项十分迫切的任务。
The current turnover tax levied by China’s financial industry includes sales tax, city maintenance and construction tax, stamp duty and education surcharge. Compared with other countries’ taxation of the financial industry, the turnover tax burden in China’s financial industry is relatively heavy, Taxation and “tax on taxes”, which directly affect the financial industry’s operating performance and competitiveness. According to the WTO agreement, in 2006 China will fully liberalize its domestic financial market, when a large number of foreign-funded banks will attack our financial markets and the domestic financial industry will also face fiercer market competition. Under such a severe situation, it is already a very urgent task to reform the existing system of circulation tax in the financial sector as soon as possible to ease the burden of the turnover tax in the financial sector.