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按照WTO的要求,中国将逐步开放其金融服务市场,如何规范和完善金融服务交易税收待遇是当前亟待解决的重大课题。本文从Jack金融服务交易税收待遇模型入手,在对其修正的基础上,通过比较国外金融服务交易税收待遇,就完善中国金融服务交易税收待遇提出了政策建议。
In accordance with WTO requirements, China will gradually liberalize its financial services market. How to regulate and improve the tax treatment of financial services transactions is a major issue to be solved urgently. Starting with the tax treatment model of Jack Financial Services Transaction, based on the amendment of the tax treatment model of Jack Financial Services, this paper puts forward policy suggestions on how to improve the tax treatment of China’s financial service transactions by comparing the tax treatment of foreign financial services transactions.