税收视角下的海峡两岸区域性金融服务中心构建研究

Research On Building the Regional Financial Services Centers on both Sides of Straits under the Perspective of Taxing

"推进海峡两岸区域性金融中心建设"已被确定为国家战略,良好的金融业税收政策是促进其发展的一个重要因素。通过对两岸金融业税收政策的取向、现行税种以及税收优惠的比较,在借鉴台湾地区金融业税制设计经验的基础上,对两岸区域性金融中心税收政策的构建和完善提出了三点建议:在厦门先行金融领域"营改增"试点;深化所得税改革,逐步实现所得税"二税合一";通过规范的税收优惠促进两岸区域性金融中心的发展。

The promotion of building the cross-strait regional financial center in Xiamenhas been identified as a national strategy.A good financial tax policy is important for the development.The writer compares the financial tax policy orientations,the existing taxes and the preferential taxes in Taiwan and China's Mainland,analyzes the advantages and disadvantages of them,refers to the experi-ences of the financial tax system design in Taiwan,and presents three suggestions about the construc-tion of regional financial center tax policy.The suggestions are piloting Business Tax changed to Value-added Tax in Xiamen regional financial center;deepening Income Tax reformation and gradu-ally unifying Corporate Income Tax and Foreign Investment Enterprises and Foreign Enterprise Income tax;standardizing preferential tax to promote the development of the cross-strait regional fi-nancial center.