完善相关税收制度推动境外机构投资

Tax Changes that Could Boost Foreign Participation in China's Financial Market

近年来,我国金融市场对外开放程度逐步提升,同时境内金融市场的深化发展使其对境外机构的吸引力逐步提高,越来越多的境外机构开始参与境内金融市场。本文对境外机构投资境内市场的税收问题进行梳理,发现目前相关政策规定存在诸多不明确之处,同时部分规定并未考虑到金融交易的特点,给实际操作带来难题,不利于境外机构参与境内市场投资,建议税务机关完善相关税收规定。

As it becomes more open and sophisticated, China's financial market has had a growing appeal to foreign institutions. But some of the nation's tax regulations are insufficiently clear or unsuited to the special characteristics of the financial market, and these drawbacks are hindering greater foreign participation. This article examines some of those tax issues and makes a number of suggestions on how the tax code could be improved.