金融业是现代社会的一个重要组成部门,影响金融业发展的因素有许多,其中,国家对金融业的税收政策便是一个主要因素。本文拟就法国、韩国、新加坡三国金融业课税制度进行比较,并在此基础上,对我国现行金融业课税制度改革做一初步的探讨。 Ⅰ、法韩新三国金融业课税制度比较 一、法国 (一)主要金融业务 1.传统性金融业务 (1)增值税法规定:金融业提供的主要金融业务,如利息收入等,属于不可抵扣的免税所得,同时,亦不能选择改课增 Financial industry is an important part of modern society. There are many factors affecting the development of the financial industry. Among them, the state’s taxation policy on the financial industry is a major factor. This article intends to compare France, South Korea, Singapore, the three financial system tax system, and on this basis, China’s current tax reform of the financial system to do a preliminary discussion. I. Comparison of the Taxation System of Financial Banks in France, Korea and New Zealand I. Major Financial Services 1. Traditional Financial Services (1) The VAT Law stipulates that the major financial businesses provided by the financial industry, such as interest income, are unacceptable Deduction tax-free income, at the same time, can not choose to change classes