金融业与税收的关系从来没有今天这样密切。然而,我国目前面临的一个主要问题是,金融服务业面向世界敞开半扇窗户时,在计划经济顽疾阴霾笼罩下的税收体系仍然以不变应万变。税收政策调整不但缺乏前瞻性,而且常常因应对短期经济行为而有悖常理出牌。 The relationship between the financial industry and tax has never been so close today. However, one of the major problems facing our country is that the tax system under the shadow of the chronic ill-health of the planned economy still remains unchanged when the financial services industry opens up half a window to the world. Tax policy adjustments are not only less forward-looking, but are often counterproductive in the light of short-term economic behavior.