最近，经国务院批准，财政部和国家税务总局决定对我国金融保险业的营业税税率进行调整，从2001年起，分三年从百分之八降低到百分之五，每年下调一个百分点。虽然这次减税只是一个行业，面不大；减税的力度也不大，一年一个百分点；但由于金融保险对经济的杠杆作用，因此对这 Recently, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation decided to adjust the business tax rate of China’s financial and insurance industry from 2001 to 5% from 8% for each of the three years and a one-point annual decrease. Although this tax reduction is only an industry, there is not a big one. Tax relief efforts are not large at one percentage point a year. However, due to the leverage of financial insurance on the economy,