金融业流转税:税负均衡及税制改革

Commodity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform

我国金融业流转税实行的是营业税制 ,且强调金融业内部不同业务的差别 ,遵循了最优商品课税理论关于实施差别税制的原则 ,但过分强调其差别性 ,违背了税负公平原则和税收效率原则。因此 ,应取消金融业营业税制 ,实行增值税制 ;扩大并统一金融业流转税征税范围 ,实现税收优惠方式的转型 ,均衡金融业与其他行业的税负及金融业内部税负。以促进我国金融业发展 ,进一步提高其国内外竞争力。

The commodity tax system of China's financial service industry practices a different turnover tax system,compared with other industry businesses. It emphasizes the different of businesses inside the financial service industry ,and follows the principles of optimum commodity taxation theory by implementing differential tariff. However, its overemphasizing the difference of business is against the principles of tax equity and tax effectiveness. These should be very important macro conomic policies and measures for the development of financial service industry of China and the improvement of the competitive advantage of it to abolish the turnover tax system and practise value added tax system,to enlarge and unify the levy scope of commodity tax,to realize the transformation of preferential tax pattern,and to balance the tax burden between financial service industry and other industries and the tax burden inside the financial service industry as well.