| 公平观下的金融税制改革研究 |
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| 引用本文： | 刘欣.公平观下的金融税制改革研究[J].长春大学学报,2007(3). |
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| 作者姓名： | 刘欣 |
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| 作者单位： | 长春大学经济学院 吉林长春130022 |
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| 摘 要： | 我国现行金融税制在制定时遵循了我国总体税制设计的原则,并未针对金融活动特点专门规定,因此税制设计有失公平。我国金融业与国内其他行业、外资金融业、国际金融业相比,税收负担较重,不同的金融资产、金融工具之间税收负担也存在差别,我国应根据公平的原则,改革现行金融税制。
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| 关 键 词： | 公平 金融税制 税收负担 |
Research on the reform of Chinese financial tax system under the principle of equity |
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| LIU Xin.Research on the reform of Chinese financial tax system under the principle of equity[J].Journal of Changchun University,2007(3). |
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| Authors: | LIU Xin |
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| Abstract: | The establishment of Chinese financial tax system followed the principle of total tax system,which didn't specialy prescribe financial industry,so the financial tax system has some unfair problem.The tax burden of Chinese national capital financial industry is heavier than the other national industry,the foreign capital financial industry and international financial industry.The tax burden between different financial assets and different financial instruments is also difference.We should reform the current financial tax system according to the principal of equity. |
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| Keywords: | equity financial tax system tax burden |
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