中国金融税制的问题分析与立法完善

健全的金融税制是促进中国金融业稳健发展的重要条件。从中国金融税制的现状与现行金融税制存在的问题来看,在我国金融市场进一步开放和经济全球化的新形势下,应当将金融税制的构建放在更加突出的地位,按照税收法定原则的要求,进一步完善立法程序,努力建立公平、科学和健全的现代金融税制。

Issues Concerning China''''s Financial Tax System and Improvement of Relevant Legislations

A sound financial tax system is prerequisite to the stable development of China's finance industry.Beginning from the status quo of China's financial tax regime,this author analyzes issues concerning the existing financial tax system,reviews the experience and features of the financial tax system in western countries,and offers systematic suggestions on how to reform China's financial tax regime and improve relevant legislations.In this author's opinion,along with further deregulation of China's financial market and economic globalization,construction of a sound financial tax system should be attended to.The legislative procedure should be continuously improved under statutory taxation rules so as to build up a fair,scientific and sound modern financial tax system.