摘要
2008年下半年爆发的国际金融危机催生了一些新税种,如银行税、银行奖金税和金融交易税。本文对这些新税种进行了梳理和评价,并根据国情对中国是否应该选择采用这些税种进行了分析。
The global financial crisis triggered in the second half year of 2008 had given birth to some new taxes in financial sector, such as the bank levy, the bank bonus tax and financial transaction tax. This paper classifies and evaluates on these three new taxes, and makes an analysis on whether China shall adopt those new taxes according to actual national conditions.
出处
《涉外税务》
CSSCI
北大核心
2011年第10期9-12,共4页
International Taxation In China
关键词
银行税
银行奖金税
金融交易税
Bank levy Bank bonus tax Finan- cial transaction tax
