境外投资者投资我国境内金融市场有关税收问题研究

A Research on Tax Issues Related to Overseas Investors in China's Domestic Financial Markets

加入世界贸易组织(WTO)以来,我国根据市场规律和国际规则的要求稳步开放金融市场,完善包括税收在内的相关制度安排,在引入投资者和资金方面取得突破性进展。本文通过梳理分析境外投资者投资我国境内金融市场及其涉税政策的发展历程、存在的主要问题及成因,对完善相关税收政策提出意见建议,特别是应尽快明确相关所得来源地认定规则、纳税义务和税收优惠等,以更好促进金融市场高质量发展、助推高水平对外开放。

Since joining the World Trade Organization(WTO),China has steadily opened up its financial market in accordance with market and international rules,improved relevant institutional arrangements including taxation,and made breakthrough progress in attracting investors and funds.This article analyzes the development process,main problems,and causes of foreign investors investing in China's domestic financial market and its tax-related policies,and puts forward suggestions for improving relevant tax policies,especially clarifying the rules for determining the source of income,tax obligations,and tax incentives as soon as possible,so as to better promote the high-quality development of the financial market and high-level openingup.