金融机构税负水平对上海国际金融中心建设的影响

Financial Organ Tax Burden Overweight to Shanghai International Financial Center Construction Influence

根据大多数学者的研究结果,伦敦、纽约、香港、新加坡等国际金融中心建设,税收政策对吸引金融市场主体和金融人才起到了极为关键的作用。而从所设立的模型分析也验证了这一结论。上海作为一个后发建设国际金融中心的城市,在人才集聚、监管环境、法治环境等方面短时间很难赶上,更加需要通过优惠的税收政策来推动国际金融中心建设。但上海目前缺乏特别的税收优惠政策,国家战略没有具体政策的配套。上海的金融税负在全球总体处于较高水平,需要从整体上把银行业的营业税税率在5%的基础上逐步调低到3%。

The research according to great majority scholars bears fruit,international financial centres such as London,New York,Hong Kong,Singapore builds,tax policy plays have arrived at extremely key's role to the talented person attracting the financial market main body and the finance.But have also verified this one conclusion from what be set up model analysis.Shanghai is a last the city building an international financial centre's,short time is very difficult to overtake in the field of talented person concentration,overseeing an environment,ruling an environment by law and so on,further needs the construction driving an international financial centre by the fact that preferential tax policy comes.But Shanghai is short of special tax revenue preferential measures at present,not concrete country strategy policy forming a complete set.The Shanghai finance tax is defeated in the whole world population in being more horizontal than high tone,requires that the tax rate moves the banking business tax to step by step low to 3% on secondary entirety on 5%'s basis.