论文部分内容阅读
金融是现代经济的核心。随着我国金融市场的不断完善和发展,金融投资必将越来越流行,金融资产所得也将越来越普遍。因此,无论从市场调节的角度,还是从财政收入的角度来考虑,对金融资产所得征税都将日益重要起来。美国作为世界上资本市场最发达的国家,目前已形成一整套对金融资产所得较为完善的课税体系。本文在介绍美国金融资产税收体系概况的基础上,进一步探讨了我国金融资产税收体系的中长期建设思路。
Finance is the core of the modern economy. With the continuous improvement and development of China’s financial markets, financial investment is bound to become more and more popular, and the proceeds of financial assets will also become more and more common. Therefore, both from the perspective of market regulation and from the perspective of fiscal revenue, the taxation of the financial assets will become increasingly important. As the most developed country in the capital market in the world, the United States has now formed a set of well-established tax systems for its financial assets. Based on the introduction of the overview of the tax system of financial assets in the United States, this article further explores the long-term and medium-term construction ideas of the taxation system of financial assets in our country.