论文部分内容阅读
国债利息收入免税政策是我国从计划经济时期沿袭下来的政策,在很长的一段时期内对于提升各类投资者认购国债积极性、促进国债发行发挥了重要作用。然而,随着我国市场经济体制的确立与资本市场的发展,这一政策已与当今市场化的金融环境不相适应,与发挥国债的金融功能、确立国债收益率曲线基准性地位不相适应。因此,从金融改革全局角度出发,建议适时取消免税政策。
The tax-free policy on the interest income of national debt is a policy inherited from the period of planned economy in our country. It has played an important role for a long time in raising the enthusiasm of various investors in subscribing for government bonds and in promoting the issuance of government bonds. However, with the establishment of the market economy system in our country and the development of the capital market, this policy has become incompatible with the current market-oriented financial environment and is not compatible with giving full play to the financial function of government bonds and establishing the benchmark status of the bond yield curve. Therefore, from the perspective of the overall financial reform, it is suggested that tax exemption policies should be canceled promptly.