基于宏观视角对中国金融创新中税收规则问题研究

Regulation on Tax Rules of China in Financial Innovations under Macro Perspective

金融税制是政府针对金融活动而制定的一系列税收政策法令的总称。目前中国的金融税法还存在一些问题:金融税法体系的立法层级过低,政府权力过大;金融税收规则相互矛盾,缺乏系统化;事后立法,过重的税负使得金融市场主体缺乏预见性;税收制度规定的税收优惠政策存在差异性。中国应借鉴国外的金融税收做法,建立税收立法与金融监管的协调机制,确立完整、统一的金融市场基本税收规则,制定具体金融创新产品的税收规则,重整金融市场税收规则。

Financial tax system is a whole aimed by the government at financial activities to make a series of tax policies.At present,China’s financial tax law also has some problems： legislation of financial tax system has low level,the power of government is too much,financial tax rules are not systematic and contradict each other.After the event legislation,the tax burden overweight makes the financial market subject lack of foresight.The provisions of the tax system have different tax preferential policies.China should learn from foreign financial tax practices,establishing tax legislation,financial supervision coordination,complete and unified financial market basic tax rules,formulating concrete financial innovation of product tax rules and reforming the financial market tax rules.