国际金融中心建设中的财税政策：纽约的启示

Fiscal and Tax Policy in the Construction of International Financial Center——In Light of New York’s Experience

作为美国和世界的金融中心,纽约除了具备人才、语言及商业环境等有利因素外,优惠的税收政策也是其中非常关键的因素。对于任何金融中心来说,税收政策都是其核心竞争力的一个重要方面。本文以纽约为例分析了国际金融中心的相关财税政策,并对上海建设国际金融中心提出三点启示:降低金融业营业税负担,扩大征收范围;降低个人和公司所得税税负,取消不合理的税前扣除限制;给予金融行业特殊的税收优惠。

As the financial center of American and global economy, New York not only has strong human resources, lingual and business environment, but also has very competitive tax policy. Actually, tax policy is one of the most significant composing factors in core competitiveness for any financial center. The paper analyses New York＇s taxation and concludes three implications： lower the operation tax rate in financial sector, and stretch the scope of taxation; reduce personal and corporate income tax, and abolish unreasonable deduction; give financial sector particular tax exemption.