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1994年以来,我国金融税制曾多次调整,在很大程度上促进了金融的改革与发展,但总的来看,现行金融税制仍存在一些制度性缺陷,需要不断改革和完善。当前我国金融税制的现状目前我国来自银行、证券、保险等金融机构的税收,主要有以金融机构提供的劳务活动为征税对象所课征的流转税,以金融机构的收益所得为征税对象所课征的公司所得税。1.营业税。为保证国家的财政收入,1997年在将国有金融机构企业所得税税率从55%降到33%的同时,营业税税率从5%提高到8%。
Since 1994, the financial tax system in our country has been adjusted many times, which has greatly promoted the reform and development of finance. However, on the whole, there are still some institutional defects in the current financial tax system, which require continuous reform and improvement. At present, the status quo of China’s financial tax system At present, China’s tax revenue from financial institutions such as banks, securities and insurance mainly includes turnover tax levied on labor services provided by financial institutions, and income from proceeds of financial institutions The company income tax levied. Business tax In order to ensure the country’s fiscal revenue, the corporate income tax rate of state-owned financial institutions was reduced from 55% to 33% in 1997, while the business tax rate increased from 5% to 8%.