摘要
新加坡是世界著名的国际金融中心。长期以来,新加坡政府实行了多种形式的税收优惠政策以促进金融行业的发展。本文结合新加坡近十年预算报告中发布的金融行业税收优惠政策的有关内容,分析了新加坡最近几年金融业税收优惠政策的特点,并探讨了对我国金融行业税收优惠政策的借鉴。
Singapore is a famous international financial center. For a long time, Singapore government has been taking various forms of tax incentives to promote the development of financial industry. Based on Singapore tax incentives concerning financial industry during the last ten years in budget report, this paper analyzes characteristics of the tax incentives on financial industry in Singapore, and then discusses the references for improving tax incentives on financial industry in China.
出处
《国际税收》
CSSCI
北大核心
2015年第11期10-13,共4页
International Taxation In China
基金
国家自然科学基金项目<税收缺口测算体系与税收政策分析拓展模型研究>(71163044)的阶段性成果
关键词
新加坡
金融业
税收优惠
Singapore Financial industry Tax incentive
