金融税制功能的重新定位  

The Repositioning of Functions for a Financial Tax System

作　　者：王国华[1] 马衍伟[1] 

机构地区：[1]中央财经大学

出　　处：《税务研究》2005年第1期57-60,共4页

摘　　要：金融课税不仅是金融产品或服务的提供者和受益者为消费社会公共产品或公共服务而支付的"税收价格",还体现了政府确保金融企业履行其经济责任和道德责任的关怀。基于此,本文提出金融税制的功能应被重新界定的观点,即其功能应体现为满足公共产品需求的融资手段、实现金融资源配置效率的政策工具、调节社会收入分配的经济杠杆、矫正金融负外部性的干预手段以及金融创新的催化剂和原动力等五个方面。Taxes on financial system is not only the 'tax price' paid by the providers and the beneficiary of financial goods or service for consuming public goods or service, it also reflects the concern of the government to ensure financial business in carrying out its economic and moral duties. Based on this viewpoint, this article brings forward that the functions of financial tax system should be repositioned, that is, its functions should reflect the following five aspects: a financing means to satisfy the demand of public goods, a policy tool to realize a financial resource allocation, an economic lever to adjust the social income allocation, an intervention means to rectify the reverse side of financial externality, and a catalyst and motility of financial innovation.

关 键 词：金融税制 公共产品 课税 税收价格 金融资源配置 现金 负外部性 履行 公共服务 重新定位 

分 类 号：F810.42[经济管理—财政学]