论文部分内容阅读
随着金融市场的全球化、金融工具的迅猛发展和投资者结构的转变,对金融业科学征税不仅日益重要,而且更具挑战性。一方面,金融业连接着储蓄和投资,金融业的发展使得其提供的税收占税收总收入的比重不断提高金融业本身也是税务管理信息的重要来源,因此,处理好金融部门征税问题至关重要。另一方面,金融服务的复杂性、多样性和快速创新性,也使得对其征税在技术上和制度设计上有更复杂、
With the globalization of financial markets, the rapid growth of financial instruments and the shift in the structure of investors, taxing the financial sciences is not only more important but also more challenging. On the one hand, the financial industry is connected with savings and investment. The development of the financial industry makes its revenue contribution to the total revenue of the tax revenue rising. The financial industry itself is also an important source of tax management information. Therefore, handling the issue of taxation in the financial sector important. On the other hand, the complexity, diversity and rapid innovation of financial services also make it more complicated in terms of technology and system design to tax them,