我国银行与证券业税制改革研究
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摘要
随着加入WTO以后的中国金融市场的不断开放，中国国内金融企业不仅将面临本国金融市场上来自外国金融机构的严峻挑战，而且还得面向全球，参与国际市场竞争。然而，中国现行金融业不论在资本实力还是在经营管理方面等都与外国银行、证券公司等存在很大差距，这既是我国金融业发展历史和金融体制改革滞后的结果，也有国家宏观经济政策特别是财税政策不科学、不合理的影响。财税政策虽然只是市场经济中企业竞争的外部因素，但它却又是创造或制约市场公平竞争环境的极为重要的因素。
长期以来，我国财政与金融的特殊关系使得财政对银行业实行“特殊”的税收政策，银行业整体税负高于制造业以及非金融性的服务业，中资金融企业税负高于外资金融机构，过重的税负使得银行资本充足率难以保证，发展失去后劲；二是我国银行业和证券业税制结构不合理、税制不规范、不科学，银行和证券业内部不同行业、不同纳税人之间税收待遇不公平，畸形的税制必将导致银行与证券业的畸形发展；三是我国银行业和证券业税制与外国税制的差异，包括征税范围大小、税制的抽象化与具体化、税制的可操作性、税收法律约束力和透明度、税收执法的严肃性等差异，不仅给外资金融机构进行税务筹划甚至偷逃税提供了可乘之机，而且还可能使得外资金融机构对中国市场、对政府政策缺乏信心，而影响其投资，也导致纳税人之间税负不公。改革银行和证券业税制，构建科学的、完善的银行和证券业税制体系，是国内和国际经济形势的内在要求。
我国银行和证券业税制调整和改革的基本原则是：统一内外税制、公平税负，优化税制体系、扩大征税范围、明确税收政策取向。银行和证券业税制改革的整体框架和基本思路：一是构建完整的银行和证券业税制体系，实现对各级、各种银行及各种金融资产的各个环节全面征税的税收制度。二是构建整体配套、协调的银行和证券业税制结构，设计公平合理的银行和证券业整体税负水平、避免税收遗漏或重复征税问题。三是实现税制规范化，提高税制的可操作性、透明度和约束力。四是扩大税基与降低税负相结合，改银行业营业税制为增值税制。五是全面征税与实施特定税收优惠相结合，明确金融税收政策取向；六是统一银行银行业和证券业内外所得税制及税收优惠，全面征收资本利得税，实现税制公平。
Following continuous opening of China financial market after entry WTO, the domestic finance enterprises of China not only will confront severe challenge from foreign financial institutions in China financial market , but also be faced with the whole world and participate the international competition. However, compared with the foreign bank and securities firm, the current finance industry of China exists very obvious difference not only in the capital strength but also in the operation and management. It is the result of the development history of China finance industry and lag of the finance structural reform, is also affected by the irrational macroscopic economy policy especially the finance and tax policy. Although the finance and tax policy is just the exterior condition of enterprise competition in the market economy, it is the important factor that creates or confines the fair market competition environment.
For a long time, the special relation between finance and banking in China had resulted in that finance carry out the special tax policy to the bank industry. The whole tax level of the bank industry is higher than that of manufacturing industry and non-financial service industry. The tax level of domestic-funded finance enterprises is higher than that of foreign-funded finance institutions. Overweight tax level make that the capital adequacy ratio of the finance enterprise cannot be ensured and development lose reserve strength. Secondly, the taxation structure of China bank and securities industry is irrational. The taxation is irregular and unscientific. The tax treatment is unfair among different businesses and different tax-payers. The abnormal taxation certainly results in the abnormal development of the bank and securities industry. The difference between the taxation of China bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance
institution lack confidence to China market and policy, finally affect its investment and result in tax unfairness among tax-payers. Reforming the taxation of the bank and securities industry and constructing scientific and perfect taxation system of the bank and securities industry is the internal demand of domestic and international economy situation.
The fundamental rule that our country bank and securities industry tax system was regulated and reformed is: unit the domestic and foreign organization's tax system to be impartial burden, optimize the tax system, enlarge the levied tax range,clear-cut tax policy orientation entire frame and fundamental thinking that bank and securities industry tax system is as follows: First, construct the integrated bank and securities industry tax system and the negotiable securities trade tax system, achieve to adjust all levels different banks and tax revenue system that different banking capitals and prosperities segment are levied completely. Second, constructing entire form complete set and harmonization bank and securities industry tax system ,design the fair and reasonable bank and securities industry entire tax burden level . avoid the problem of leave-out and repeatly levying tax .Third, achieve the tax system standardizing ,improve the tax system operation transparency and binding force. Fourth, broaden the tax foundation together with degrading tax burden, transform business tax in the bank industry tax system into the added value tax . Fifth, levy taxes completely together with implementing the specially designate tax revenue, clear-cut orientation of banking tax policy . Six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial tax s
长期以来，我国财政与金融的特殊关系使得财政对银行业实行“特殊”的税收政策，银行业整体税负高于制造业以及非金融性的服务业，中资金融企业税负高于外资金融机构，过重的税负使得银行资本充足率难以保证，发展失去后劲；二是我国银行业和证券业税制结构不合理、税制不规范、不科学，银行和证券业内部不同行业、不同纳税人之间税收待遇不公平，畸形的税制必将导致银行与证券业的畸形发展；三是我国银行业和证券业税制与外国税制的差异，包括征税范围大小、税制的抽象化与具体化、税制的可操作性、税收法律约束力和透明度、税收执法的严肃性等差异，不仅给外资金融机构进行税务筹划甚至偷逃税提供了可乘之机，而且还可能使得外资金融机构对中国市场、对政府政策缺乏信心，而影响其投资，也导致纳税人之间税负不公。改革银行和证券业税制，构建科学的、完善的银行和证券业税制体系，是国内和国际经济形势的内在要求。
我国银行和证券业税制调整和改革的基本原则是：统一内外税制、公平税负，优化税制体系、扩大征税范围、明确税收政策取向。银行和证券业税制改革的整体框架和基本思路：一是构建完整的银行和证券业税制体系，实现对各级、各种银行及各种金融资产的各个环节全面征税的税收制度。二是构建整体配套、协调的银行和证券业税制结构，设计公平合理的银行和证券业整体税负水平、避免税收遗漏或重复征税问题。三是实现税制规范化，提高税制的可操作性、透明度和约束力。四是扩大税基与降低税负相结合，改银行业营业税制为增值税制。五是全面征税与实施特定税收优惠相结合，明确金融税收政策取向；六是统一银行银行业和证券业内外所得税制及税收优惠，全面征收资本利得税，实现税制公平。
Following continuous opening of China financial market after entry WTO, the domestic finance enterprises of China not only will confront severe challenge from foreign financial institutions in China financial market , but also be faced with the whole world and participate the international competition. However, compared with the foreign bank and securities firm, the current finance industry of China exists very obvious difference not only in the capital strength but also in the operation and management. It is the result of the development history of China finance industry and lag of the finance structural reform, is also affected by the irrational macroscopic economy policy especially the finance and tax policy. Although the finance and tax policy is just the exterior condition of enterprise competition in the market economy, it is the important factor that creates or confines the fair market competition environment.
For a long time, the special relation between finance and banking in China had resulted in that finance carry out the special tax policy to the bank industry. The whole tax level of the bank industry is higher than that of manufacturing industry and non-financial service industry. The tax level of domestic-funded finance enterprises is higher than that of foreign-funded finance institutions. Overweight tax level make that the capital adequacy ratio of the finance enterprise cannot be ensured and development lose reserve strength. Secondly, the taxation structure of China bank and securities industry is irrational. The taxation is irregular and unscientific. The tax treatment is unfair among different businesses and different tax-payers. The abnormal taxation certainly results in the abnormal development of the bank and securities industry. The difference between the taxation of China bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance
institution lack confidence to China market and policy, finally affect its investment and result in tax unfairness among tax-payers. Reforming the taxation of the bank and securities industry and constructing scientific and perfect taxation system of the bank and securities industry is the internal demand of domestic and international economy situation.
The fundamental rule that our country bank and securities industry tax system was regulated and reformed is: unit the domestic and foreign organization's tax system to be impartial burden, optimize the tax system, enlarge the levied tax range,clear-cut tax policy orientation entire frame and fundamental thinking that bank and securities industry tax system is as follows: First, construct the integrated bank and securities industry tax system and the negotiable securities trade tax system, achieve to adjust all levels different banks and tax revenue system that different banking capitals and prosperities segment are levied completely. Second, constructing entire form complete set and harmonization bank and securities industry tax system ,design the fair and reasonable bank and securities industry entire tax burden level . avoid the problem of leave-out and repeatly levying tax .Third, achieve the tax system standardizing ,improve the tax system operation transparency and binding force. Fourth, broaden the tax foundation together with degrading tax burden, transform business tax in the bank industry tax system into the added value tax . Fifth, levy taxes completely together with implementing the specially designate tax revenue, clear-cut orientation of banking tax policy . Six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial tax s
引文
[1] 国务院发展研究中心金融改革与金融安全课题组．加入WTO后我国金融企业税收政策选择．经济论坛，2002,(1)：32-34
[2] 许运凯．金融企业税收制度应与国际接轨．中国证券，2002,(6)：17-19
[3] 财政部，国家税务总局．关于中国信达等四家金融资产管理公司税收政策问题的研究，2002
[4] 财政部注册会计师考试委员会办公室．税法．北京：经济科学出版社，2002
[5] 潭洪清．我国证券市场税收制度的缺陷及其完善．现代经济探讨，2001，(3)：21-24
[6] 国家税务总局．中国税制．北京：中国财政经济出版社，2000．1
[7] 杨秀琴．中国税制研究．北京：中国人民大学出版社，1997
[8] 中国人民银行研究局．金融业税收在国民经济中的地位及作用．金融会计，2003,(4)：62-64
[9] Mardin Feldstein. Inflation, Income Taxes and the Rate of Interest: A Theoretical Analysis. American Economic Review, 1999.
[10] Todaro Michael P. The Future International Tax Environment and International Tax Journal. New York: Longman Inc, 1999
[11] 尹音频．金融业流转税负的影响因素分析．财经科学，2003,(1)：54-56
[12] J.F.J.Toye, Taxation and Economics Development. New York: Longman Inc, 1988
[13] 李锐，王德兰．银行同业拆借业务中的税收政策问题亟待解决．纳税与征管，2001，(1)：46-48
[14] Ya-Hwei Yang. The Financial and Tax Measures for Supporting Traditional Industries in Taiwan. The Taiwan Division Chung-Hua Institution for Economic Research, 2001,(12): 17-19
[15] 王聪．金融税制与银行竞争力．广西金融研究，2002,(6)：25-27
[16] Korea. Ministry of finance and Economy. Korean Taxation, 1996,(7):35-37
[17] 凌岚．OECD国家对劳动力和金融市场的税收政策．涉外税务，2002,(5)：45-48
[18] 许运凯。金融企业税收制度应与国际接轨．中国证券，2002,(6)：23-25
[19] 于同申，陈享光．货币银行学．北京：高等教育出版社，1999
[20] 徐海涛．创建我国离岸金融市场．现代管理科学，2001，(1)：56-57
[21] 韩龙．论离岸金融市场的监管特色．经济评论，2001,(6)：34-35
[22] 李顺骅．三个离岸金融地的税收考察．涉外税务，1997,(3)：44-47
[23] Hering, Litan. Financial Regulation in the Global Economy. The Byooking Institution, 1995.
[24] 纪尽善．投资基金运作．上海：民主与建设出版社，1998
[25] 肖鹏．论我国金融资产税收体系建设——美国的经验与启示．税务与经济，2002,(1)：67-69
[26] 刘长琨．美国财政制度．北京：中国财政经济出版社，1998
[27] 罗伯特·齐普夫著，褚福灵，雷银译，债券市场运作．北京：清华大学出版社．西蒙与舒斯特国际出版公司，1998
[28] 凯文·E墨菲，马克·海根斯．美国联邦税制．辽宁：东北财经大学出版社，1998
[29] David A.Dubofsky. Options and Financial Futures. Valuation and Uses, 1998,(9):21-22
[30] 施兵超．金融期货与期权．上海：上海三联出版社，1997
[31] 易奉菊，丑建中．中美股票期权税收政策比较与借鉴．涉外税务，2002，(3)：34-36
[32] Pechman, Joseph A. Federal Tax Policy. London: The Brookings Institution, 1987
[33] 李成．中外证券税收制度的比较．福建税务，2002,(2)：33-37
[34] IBFD. Taxes and Investment in Asia and the Pacific International. Bureau of Fiscal Documentation, 2000,(6):44-45
[35] Edward H.Oardner, Edward H. Taxes on Capital Income:A survey, In Tax Harmonization in the European Community. Economic, 1992
[36] Cartel. International Taxation Summary. Study on finance, 1999,(7):44-48
[37] JOEL. MEKHANTAR. Public finance · state budget. Asiat publisher, 1993
[38] Peterson Wallace C. Transfer Spending, Taxes,and the American Welfare State,Kluwer. Academic Publishers, 1991
[39] 刘端．加入WTO与我国金融税制改革．济南金融，2001，(12)：35-38
[40] 胡海岩，2003税改大行动前奏己起．财经研究，2003，(1)：21-22
[41] Mikel T. Dodd. Trading Stock Index Options. Academic Publishers, 1998
[42] 冯建军，郭利鸣，贺忠，金融业税收征管问题及对策．中国税务，2001，(2)：85-88
[2] 许运凯．金融企业税收制度应与国际接轨．中国证券，2002,(6)：17-19
[3] 财政部，国家税务总局．关于中国信达等四家金融资产管理公司税收政策问题的研究，2002
[4] 财政部注册会计师考试委员会办公室．税法．北京：经济科学出版社，2002
[5] 潭洪清．我国证券市场税收制度的缺陷及其完善．现代经济探讨，2001，(3)：21-24
[6] 国家税务总局．中国税制．北京：中国财政经济出版社，2000．1
[7] 杨秀琴．中国税制研究．北京：中国人民大学出版社，1997
[8] 中国人民银行研究局．金融业税收在国民经济中的地位及作用．金融会计，2003,(4)：62-64
[9] Mardin Feldstein. Inflation, Income Taxes and the Rate of Interest: A Theoretical Analysis. American Economic Review, 1999.
[10] Todaro Michael P. The Future International Tax Environment and International Tax Journal. New York: Longman Inc, 1999
[11] 尹音频．金融业流转税负的影响因素分析．财经科学，2003,(1)：54-56
[12] J.F.J.Toye, Taxation and Economics Development. New York: Longman Inc, 1988
[13] 李锐，王德兰．银行同业拆借业务中的税收政策问题亟待解决．纳税与征管，2001，(1)：46-48
[14] Ya-Hwei Yang. The Financial and Tax Measures for Supporting Traditional Industries in Taiwan. The Taiwan Division Chung-Hua Institution for Economic Research, 2001,(12): 17-19
[15] 王聪．金融税制与银行竞争力．广西金融研究，2002,(6)：25-27
[16] Korea. Ministry of finance and Economy. Korean Taxation, 1996,(7):35-37
[17] 凌岚．OECD国家对劳动力和金融市场的税收政策．涉外税务，2002,(5)：45-48
[18] 许运凯。金融企业税收制度应与国际接轨．中国证券，2002,(6)：23-25
[19] 于同申，陈享光．货币银行学．北京：高等教育出版社，1999
[20] 徐海涛．创建我国离岸金融市场．现代管理科学，2001，(1)：56-57
[21] 韩龙．论离岸金融市场的监管特色．经济评论，2001,(6)：34-35
[22] 李顺骅．三个离岸金融地的税收考察．涉外税务，1997,(3)：44-47
[23] Hering, Litan. Financial Regulation in the Global Economy. The Byooking Institution, 1995.
[24] 纪尽善．投资基金运作．上海：民主与建设出版社，1998
[25] 肖鹏．论我国金融资产税收体系建设——美国的经验与启示．税务与经济，2002,(1)：67-69
[26] 刘长琨．美国财政制度．北京：中国财政经济出版社，1998
[27] 罗伯特·齐普夫著，褚福灵，雷银译，债券市场运作．北京：清华大学出版社．西蒙与舒斯特国际出版公司，1998
[28] 凯文·E墨菲，马克·海根斯．美国联邦税制．辽宁：东北财经大学出版社，1998
[29] David A.Dubofsky. Options and Financial Futures. Valuation and Uses, 1998,(9):21-22
[30] 施兵超．金融期货与期权．上海：上海三联出版社，1997
[31] 易奉菊，丑建中．中美股票期权税收政策比较与借鉴．涉外税务，2002，(3)：34-36
[32] Pechman, Joseph A. Federal Tax Policy. London: The Brookings Institution, 1987
[33] 李成．中外证券税收制度的比较．福建税务，2002,(2)：33-37
[34] IBFD. Taxes and Investment in Asia and the Pacific International. Bureau of Fiscal Documentation, 2000,(6):44-45
[35] Edward H.Oardner, Edward H. Taxes on Capital Income:A survey, In Tax Harmonization in the European Community. Economic, 1992
[36] Cartel. International Taxation Summary. Study on finance, 1999,(7):44-48
[37] JOEL. MEKHANTAR. Public finance · state budget. Asiat publisher, 1993
[38] Peterson Wallace C. Transfer Spending, Taxes,and the American Welfare State,Kluwer. Academic Publishers, 1991
[39] 刘端．加入WTO与我国金融税制改革．济南金融，2001，(12)：35-38
[40] 胡海岩，2003税改大行动前奏己起．财经研究，2003，(1)：21-22
[41] Mikel T. Dodd. Trading Stock Index Options. Academic Publishers, 1998
[42] 冯建军，郭利鸣，贺忠，金融业税收征管问题及对策．中国税务，2001，(2)：85-88