上海国际金融中心涉外金融税收制度的需求与供给  

The Demand and Supply of Foreign Financial Tax System for Shanghai International Financial Center

作　　者：傅士华 Fu Zhihua

机构地区：[1]中国财政科学研究院

出　　处：《科学发展》2019年第10期22-31,共10页Scientific Development

基　　金：上海市决策咨询研究重点课题（编号2018-A-105）

摘　　要：上海涉外金融税收制度应与国际接轨,应针对上海建设国际金融中心中存在的税收制度障碍和政策瓶颈,深入研究新加坡、伦敦、中国香港等地的涉外金融税收制度,在符合税制改革方向和国际惯例,以及不导致利润转移和税基侵蚀的前提下,选择和探索适合上海和我国实际的涉外金融税收制度。Shanghai’s foreign-related financial tax system should be in line with international standards.In view of the obstacles and policy bottlenecks in the tax system in Shanghai’s construction of an international financial center,a thorough study should be made of the foreign-related financial tax systems in Singapore,London,Hong Kong,China and other countries or regions.Under the premise of conforming to the direction of tax reform and international practices,and without causing profit transfer and tax base erosion,a foreign-related financial tax system suitable for Shanghai and China should be selected and explored.

关 键 词：涉外金融 金融税收 上海国际金融中心建设 

分 类 号：F832.0.51[经济管理—金融学]