建设适应上海国际金融中心特点的跨境金融税收制度  

Building a Cross-border Financial Tax System Adapting to the Characteristics of Shanghai International Financial Center

作　　者：彭海艳 罗秦 丁春华 殷林森 李响 程北南 唐善永 李佳坤 Peng Haiyan

机构地区：[1]上海立信会计金融学院,201620 [2]不详

出　　处：《科学发展》2019年第12期42-53,共12页Scientific Development

基　　金：上海市决策咨询研究重点课题(编号2018-A-016-A)

摘　　要：中国上海跨境金融税制建设明显滞后,整体税负处于较高水平,为适应上海国际金融中心服务于“一带一路”实体经济发展,助力人民币国际化地位的提升,以及满足投资者的需求特点,设计一个运转更为合理的跨境金融体制,是上海迈向国际金融中心道路上不可或缺的重要支柱。建议在符合我国税制改革方向和国际惯例,以及不导致税基侵蚀和利润转移的前提下,依托上海自贸试验区和在正在探索建设的上海自贸试验区新片区两大平台,重点突破,先行先试,形成可复制可推广经验。The construction of cross-border financial tax system in Shanghai,China is obviously lagging behind and the overall tax burden is at a high level.In order to adapt Shanghai International Financial Center to serve the development of the“the belt and road initiative”real economy,promote the internationalization of RMB and meet the needs of investors,designing a more reasonable cross-border financial system is an indispensable and important pillar on Shanghai’s road to an international financial center.It is suggested that,on the premise of conforming to the direction of China’s tax system reform and international practices,and without causing tax base erosion and profit transfer,we should rely on the two platforms of Shanghai Pilot Free Trade Zone and the new area of Shanghai Pilot Free Trade Zone,which is under exploration and construction,to make breakthroughs in key areas,try first,and form replicable experiences.

关 键 词：国际金融中心 跨境金融税制 上海自贸试验区 

分 类 号：F832.0.51[经济管理—金融学]