关于银行业流转税的理论综述

税收历来是经济学研究和关注的重要问题之一,然而对银行业税收问题的分析却起步较晚。我国的研究历史则不足十年。对银行业税收的研究,中外学者都呈现出"问题导向"的特点,即先是在金融运行实践中产生疑问,而后学者们才开始进行相关理论探讨。所以,研究呈现出问题零散、范围宽泛、角度分散的特点,至今尚未构建起完整的理论体系。

The tax has always been one of the important issues of economics study and concerns. However, the banking sector tax issues devoted to the analysis of a late start. Research on this area of the western developed market economy countries, but also two or three decades, and our study of history is less than a decade. Chinese and foreign scholars in the course of the study of the banking sector tax have emerged as a problem - oriented characteristics, which is first in the practice of financial opera- tion questions, then scholars began to explore the theory. Therefore, the study presents a fragmented and broad scope of prob- lems, the angle of dispersion characteristics. It has not yet build a complete theoretical system.