上海金融人才环境建设的个人所得税政策选择

The Policy Choice of Individual Income Tax in The Construction of Human Resource Environment of Shanghai

本文运用所得税和最优个人所得税相关理论,从所得税对金融行业劳动供给的影响出发,结合全球金融中心指数(GFCI)排名权重指标,对世界各主要金融中心在金融人才环境建设方面的个人所得税政策进行比较研究,揭示了对于上海建立国际金融中心个人所得税政策环境的启示。通过分析我国目前个人所得税制与上海金融人才环境建设之间存在的矛盾,提出建立适合我国国情和上海国际金融中心发展模式的我国个人所得税税收管辖权与政策安排。

With the concerning theory of the income tax and the prime individual income tax,the paper recovers the effect of income tax on the labor supply of finance area.With the analysis of GFCI,the paper researchs the policy choice of individual income tax of finance center around the world and inspires the instruction of human resource environment of Shanghai.By analyzing the problems between individual income tax and the construction of finance center of Shanghai,the paper puts forwards some constrctive opinions.