中国差别化金融收益税机制的构建  

The Establishment of China's Differentiated Financial Earnings Tax Mechanism

作　　者：任寿根[1] 李从宸[2] 

机构地区：[1]深圳市国家税务局,广东深圳518048 [2]厦门大学经济学院金融系,福建厦门361005

出　　处：《涉外税务》2013年第7期56-58,共3页International Taxation In China

摘　　要：金融收益税增长状况反映金融增长的质量,差别化金融收益税可对金融企业及其代理人行为进行纠正,达到防范金融风险的目的。本文探讨了中国差别化金融收益税机制构建的途径,包括对大型金融中介额外征收垄断税、对金融收益溢价征收溢价税、对违背产业导向获取的金融收益征收"惩罚性"金融收益税。Financial earnings tax development reflects financial development quality, differentiated financial earnings tax can correct behavior of financial enterprises and agents in order to avoid financial risks. The establishment of China＇s differentiated financial earnings tax mechanism includes collecting monopoly tax, financial premium tax and penalty tax.

关 键 词：差别化 金融收益税 金融风险 

分 类 号：F832.3[经济管理—金融学] F812.42