| 税收视角下的两岸区域性金融服务中心构建研究 |
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| 引用本文： | 徐珊.税收视角下的两岸区域性金融服务中心构建研究[J].德州学院学报,2014,30(5):21-25. |
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| 作者姓名： | 徐珊 |
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| 作者单位： | 福建对外经济贸易职业技术学院,福州,350001 |
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| 基金项目： | 2013年福建省教育厅科研项目 |
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| 摘 要： | "推进厦门两岸区域性金融中心建设"已被确定为国家战略,良好的金融业税收政策是促进其发展的一个重要因素。比较两岸金融业税收政策的取向、现行税种以及税收优惠,借鉴台湾地区金融业税制设计的经验,构建和完善两岸区域性金融中心税收政策可以首先在厦门先行金融领域"营改增"试点;其次深化所得税改革,逐步实现所得税"二税合一";最后通过规范的税收优惠促进两岸区域性金融中心的发展。
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| 关 键 词： | 两岸区域性金融服务中心 税收政策 先行先试 |
On Cross-straits of the Regional Financial Services Center Building Research Based on the Analysis under the Perspective of Tax |
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| XU Shan.On Cross-straits of the Regional Financial Services Center Building Research Based on the Analysis under the Perspective of Tax[J].Journal of Dezhou University,2014,30(5):21-25. |
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| Authors: | XU Shan |
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| Institution: | XU Shan (Fujian International Business and Economic College,Fuzhou 350001, China) |
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| Abstract: | ＂The promotion of building the cross--strait regional financial center in Xiamen＂ has been identified as a national strategy. A good financial tax policy is important for the development. The writer compares the financial tax policy orientations, the existing taxes and the preferential taxes in Taiwan and mainland China, analyzes the advantages and disadvantages of them, refers to the experiences of the financial tax system design in Taiwan, and presents three suggestions about the construction of regional financial center tax policy. The suggestions are piloting ＂Business Tax changed to Value--added Tax＂ in Xiamen regional financial center; deepening Income Tax reformation and gradually unifying ＂Corporate Income Tax＂ and ＂Foreign Investment Enterprises and Foreign Enterprise Income tax＂; standardizing preferential tax to promote the development of the cross--strait regional financial center. |
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| Keywords: | the regional financial services centre tax policy first try |
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