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dc.contributor.author曾杨欢
dc.contributor.author余鹏峰
dc.date.accessioned2018-11-26T07:00:41Z
dc.date.available2018-11-26T07:00:41Z
dc.date.issued2017
dc.identifier.citation时代法学,2017,(6)
dc.identifier.issn1672-769X
dc.identifier.other10.19510/j.cnki.43-1431/d.20170921.005
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/161694
dc.description.abstract金融创新与税法规制是作用与反作用的关系,自贸区金融创新健康、持续地发展离不开税法的有效规制。但是,现行金融税法及由其形成的规制陈旧、滞后,且作用随着金融创新的不断深化而日渐式微,无法适应自贸区金融领域开放创新的战略要求。对此,税法规制的径向应当以维护金融市场的运行效率和金融创新的可能性,以及尽可能维护国家的财政收入取得并实现国家的宏观调控为目标。其中,贯彻税法基本原则、补缺金融税法规则、健全涉税金融信息共享机制、明确离岸金融税收政策是当下推进自贸区金融创新的迫切要求。
dc.description.abstractThe relationship between financial innovation and tax regulation are action and reaction.Free Trade Area(FTA)financial innovation is healthy and sustainable development cannot be separated from the effective regulation of tax law.The current financial tax law and the rules formed by it are obsolete and lagging behind,and the role of the financial taxation has been declining with the deepening of financial innovation,which cannot meet the strategic requirements of the open and innovation of the FTA.In this regard,the regulation of the tax law should be to maintain the operational efficiency of financial markets and the possibility of financial innovation,as much as possible to maintain the countrys fiscal revenue to achieve and achieve the countrys macro control objectives.Among them,the implementation of the basic principles of tax law,fill the rules of the financial tax law,improve the tax related financial information sharing mechanism,a clear offshore financial tax policy is the urgent need to promote FTA financial innovation.
dc.description.sponsorship中国法学会2015年重点委托课题“福建自贸区若干重大法律问题研究”(项目编号:CLS[2015]ZDWT28),国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(项目编号:14AZD153),中央高校基本科研业务费专项资金资助项目“财税金融法”(项目编号:20720151038).
dc.language.isozh_CN
dc.subject自贸区
dc.subject金融创新
dc.subject金融税法
dc.subject税法规制
dc.subjectfinancial tax law
dc.title中国自贸区金融创新的税法规制
dc.title.alternativeTax Regulation of Free Trade Area Financial Innovation in China
dc.typeArticle


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