摘要
金融收益税增长状况反映金融增长的质量,差别化金融收益税可对金融企业及其代理人行为进行纠正,达到防范金融风险的目的。本文探讨了中国差别化金融收益税机制构建的途径,包括对大型金融中介额外征收垄断税、对金融收益溢价征收溢价税、对违背产业导向获取的金融收益征收"惩罚性"金融收益税。
Financial earnings tax development reflects financial development quality, differentiated financial earnings tax can correct behavior of financial enterprises and agents in order to avoid financial risks. The establishment of China＇s differentiated financial earnings tax mechanism includes collecting monopoly tax, financial premium tax and penalty tax.
出处
《涉外税务》
北大核心
2013年第7期56-58,共3页
International Taxation In China
关键词
差别化
金融收益税
金融风险
Differentiated Financial earnings tax Financial risk
