中央财经大学肖北溟指出,目前税制中存在两大重要问题,一是税负不公问题,二是税收结构不合理。 税负不公既存在于内外资企业之间,也存在于不同内资企业之间。 内外资企业之间的税负不公,不仅不利于国内相关产业的发展,而且不利于对外开放的进一步深入,以保险行业为例:在税收政策上,我国允许外资保险公司享有“三减两免”的优惠政策,所得税税率为15％,中资保险公司所得税为33％。再加上原本中外双方的保险公司在技术等方面就处于不同起跑线,这样就必然加重了国内保险公司的负担,使其发展水平受到限制,而在这种情况下,进一步开放国内保险市场的步子就相应要慢下来。因而,单以税收优惠来吸引外资显然存在问题。据统计,以这种方式吸引外资,每多吸引10％的外资(30亿美元左右),我国将损失50亿美元的税 Xiao Beiming, a member of the Central University of Finance and Economics, pointed out that there are two major issues in the current tax system: one is the problem of unfair taxation, and the other is that the tax structure is irrational. Unfair tax burden exists both in domestic and foreign-funded enterprises, but also between different domestic-funded enterprises. The unfair tax burden between domestic and foreign-funded enterprises is not only unfavorable to the development of domestic related industries, but also unfavorable to the further opening to the outside world. Take the insurance industry as an example: In taxation policies, China allows foreign-funded insurance companies to enjoy “ ”Preferential policies, income tax rate of 15%, Chinese-funded insurance company income tax of 33%. Coupled with the original Chinese and foreign insurance companies in different aspects of technology and other starting point, it will inevitably increase the burden on domestic insurance companies to limit their level of development, but in this case, further liberalization of the domestic insurance market pace Slow down accordingly. Therefore, it is obviously a problem to attract foreign capital solely on the basis of tax incentives. According to statistics, attracting foreign investment in this way will attract 10 billion U.S. dollars (about 3 billion U.S. dollars) each, and China will lose 5 billion U.S. dollars