上海自贸试验区金融税制创新探讨  

Discussion on the Financial Tax System Innovation of China(Shanghai) PFTZ

作　　者：上海金融学院课题组 章辉[1] 

机构地区：[1]上海金融学院财税与公共管理学院

出　　处：《科学发展》2015年第4期99-103,共5页Scientific Development

摘　　要：我国现行金融税制存在流转税税负偏高、重复征税、税收歧视和税制建设滞后等方面的问题。上海自贸试验区可以通过借鉴国际金融税制创新的经验,探索有利于自贸试验区发展的金融税制:构建公平、合理、确定的金融税制;打造富有国际竞争力的金融税制,以扭转上海自贸试验区成为国际税收"高地"的不利局面;积极探索"分项不分国"的综合限额抵免法;谨慎对待境外投资所得的税收饶让抵免。Chings current financial tax system has some problems, high turnover tax, double taxation, tax discrimination, lagging tax system and so on. China （Shanghai）PFTZ can learn from the experience of international financial tax system innovation, and explore financial tax systems that are benefit to the development of CSPFTZ from the following aspects, to build a fair, reasonable, and definite financial tax system~ to build internationally competitive financial tax system, to stop the CSPFTZ from becoming an international tax ＂high land＂ ~ to actively explore the comprehensive credit limit law of ＂ division, regardless of the country＂~ to treat foreign investment income tax sparing credit cautiously.

关 键 词：自贸试验区 金融税制 制度创新 

分 类 号：F127.9[经济管理—世界经济]