境外机构投资者投资我国债券市场税收政策及征管优化路径  

Tax Policy and Administrative Optimization Paths of Foreign Institutional Investors Investing in China's Bond Markrt

作　　者：吴志峰 石赟 季洁 WU Zhifeng;SHI Yun;JI Jie

机构地区：[1]国家税务总局无锡市税务局

出　　处：《国际税收》2023年第12期59-66,共8页International Taxation In China

摘　　要：目前我国金融市场国际化进程加快,越来越多境外机构进入我国金融市场。本文基于当前债券市场发展现状和目前执行的税收政策,分析境外投资者投资我国债券市场存在的税收问题,并借鉴国际经验,从完善法律制度、优化投资环境、加强信息化建设和维护市场稳定四个维度提出优化境外机构投资者税收征管的对策建议。At present,with the acceleration of the internationalization process of China's financial market,more and more foreign institutions are entering China's financial market.Based on the current development status of the bond market and the tax policies implemented,this paper analyzes the tax problems existing in foreign investors'investment in China's bond market,draws on international experience,and puts forward countermeasures and suggestions for optimizing the tax collection and administration of foreign institutional investors from four dimensions:improving the legal system,optimizing the investment environment,strengthening informatization construction,and maintaining market stability.

关 键 词：境外机构投资者 债券市场 税收政策 税收征管 

分 类 号：F810.42[经济管理—财政学]