金融业是一个国家产业结构中一个重要的组成部分。很难设想，没有发达的金融业的国家会成为经济强国，影响一国金融业发展的经济因素很多，税收政策便是其中举足轻重的一个因素。对股息、利息等的课税政策直接影响到证券市场的发展，对经营金融业务的一些单位的税收政策也很大 Financial industry is an important part of a country’s industrial structure. It is hard to imagine that countries without a developed financial sector will become powerful economies and that there are many economic factors that affect the development of a country’s financial industry. Taxation policies are one of the most important factors in this regard. Taxation policies on dividends and interest rates directly affect the development of the securities market. Taxation policies on some units that operate financial businesses are also large