中国信托税收的理论考察与实证分析

《中国信托税收的理论考察与实证分析》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、ÕªÒª£º±¾ÎÄÖ÷Ҫ̽Ë÷ÖйúÐÅÍÐË°ÊÕ¸ºµ£Óë½ðÈÚ×ÊÔ´ÅäÖõĻúÖÆÓëÁªÏµ£¬ÐÅÍÐË°ÊÕ¶ÔÐÅÍÐÊг¡ÅäÖýðÈÚ×ÊÔ´µÄŤÇúºÍĦ²Á³Ì¶È£¬Ì½Ë÷ÓÅ»¯ÐÅÍÐË°ÖÆ´Ù½ø½ðÈÚ×ÊÔ´µÄÓÐЧÅäÖõÄ;¾¶£¬·ÖÎö±È½ÏÖйúÐÅÍÐҵĿǰµÄË°¸ºÏÖ×´£¬Ì½Ë÷ÐÅÍÐË°ÊÕÖÐÐÔÔÔòµÄºÏÀíË°¸ºË®Æ½£¬ÒÔ¼°Ì½Ë÷ºÏÀíµÄÐÅÍÐË°ÊÕ¸ºµ£´Ó¶øΪʵÏÖÐÅÍÐÒµµÄË°ÊÕÖÐ

2、ÐÔÔÔò£¬´ïµ½Í¶×ÊÕßµÄͶ×ÊË°ÊÕÖÐÐÔ¼°ÈÚ×ʵÄË°ÊÕÖÐÐÔ¡£Í¨¹ýʵ֤·ÖÎö£¬ÂÛÖ¤ÓëÐÅÍÐÖƶȷ¢Õ¹ÊÊÓ¦µÄË°¸ºË®Æ½£¬³ä·Ö·¢»ÓÐÅÍеĸ÷ÖÖ¹¦ÄÜ£¬ÍêÉƽðÈÚÌåϵºÍ¸÷Àà½ðÈÚÊг¡¡¢ÓÅ»¯½ðÈÚ×ÊÔ´ÅäÖÃЧÂÊ£¬´Ù½ø¾¼Ã½¡¿µ·¢Õ¹¶¼Óлý¼«µÄÀíÂÛÒâÒåºÍÏÖʵÒâÒå¡£¡¡¡¡¹Ø¼ü´Ê£ºÐÅÍÐË°ÊÕÐÅÍÐË°ÖÆʵ֤·ÖÎö¡¡¡¡Ò»¡¢Ç°ÑÔ¡¡¡¡2001ÄêÖ

3、йú¡¶ÐÅÍз¨¡·µÄ°ä²¼ÊµÊ©£¬´Ó·¨ÂÉÉϽ¨Á¢ÁËÐÅÍÐÖƶȣ¬Ê¹¾Àú¶à´ÎÕû¶ÙµÄÐÅÍÐÒµ¾ß±¸ÁËÕýʽµÄ·¨ÂÉÖƶȣ¬Ê¹ÎÒ¹úÐÅÍÐÒµ×ßÉÏÁ˹淶»¯¹ìµÀ¡£¸ù¾Ýлṫ²¼Êý¾ÝÏÔʾ£¬½ØÖ¹2011ÄêµÚÒ»¼¾¶È£¬È«¹ú64¼ÒÐÅÍй«Ë¾¹ÜÀíµÄÐÅÍÐ×ʲú¹æÄ£ÒÑ´ïµ½3.268ÍòÒÚÔª¡£µ«ÊÇ£¬¿¼²ìÄ¿Ç°ÎÒ¹úµÄÐÅÍÐÏà¹ØË°ÖÆ£¬³ý֤ȯͶ×Ê»ù½ðÍ⣬ÏÖÐÐË°Ö

4、ƶÔÐÅÍÐË°ÊÕûÓÐÃ÷È·µÄÕë¶ÔÐԹ涨£¬»ù±¾ÉÏÊÇÖ±½ÓÌ×ÓÃÏÖÓÐÕë¶ÔÒ»°ã¾¼ÃÒµÎñµÄÕþ²ß¹æ¶¨¡£ÐÅÍÐË°ÖƵÄȱʧÖÆÔ¼ÐÐÒµµÄ½øÒ»²½·¢Õ¹¡£ÁíÍâ¡¢ÓÉÓÚȱ·¦Ïà¹ØרÃŵÄÐÅÍÐÒµÎñµÄË°ÖÆ£¬ÐÅÍй«Ë¾Ä¿Ç°»¹ÎÞ·¨¿ªÕ¹ÐÅÍз¨¹æ¶¨µÄÐÅÍÐÒµÎñ£¬±ÈÈ繫ÒæÐÅÍкͲ»¶¯²úÐÅÍС£Ä¿Ç°ÎÒ¹ú¶ÔÐÅÍÐÒµÕ÷Ë°ÒÀ¾ÝÖ÷ÒªÔÚÓë½ðÈÚÒµÌرðÊÇ֤ȯÍ

5、¶×Ê»ù½ðÉÏÓйصÄË°Öƶȣ¬¶Ô֤ȯͶ×Ê»ù½ðµÄË°ÊÕÕþ²ßÊÇÓɲÆÕþ²¿ºÍ¹ú¼ÒË°Îñ×ܾÖÒÔ¡°Í¨Öª¡±Ò»ÀàµÄÐÎʽ×÷³ö£¬Á¢·¨¼¶´ÎµÍ£¬Îȶ¨ÐÔºÍȨÍþÐÔ²»¹»£¬ÄÑÒÔ·¢»ÓÓ¦Óеļලµ÷¿Ø×÷Óã»Æä´Î£¬¶ÔÐÅÍÐÒµÎñµÄ¸÷¸ö»·½ÚËùÉæ¼°µÄË°ÖÆ»¹Ã»ÓÐרÞßÌåµÄ¹æ¶¨¡£Ö±½ÓÓ°Ïìµ½ÐÅÍе±ÊÂÈËÄÑÒÔÔ¤²âÐÅÍÐͶ×ʳɱ¾¡¢·çÏÕºÍË°ºóÊÕÒ棬

6、ͬʱҲ²»ÀûÓÚË°Îñ»ú¹Ø¶ÔÇ¿»¯Ë°Ô´¿ØÖƺÍË°ÊÕ¹ÜÀí£»ÔÙÕߣ¬Öظ´Õ÷Ë°ÏÖÏóÍ»³ö£¬ÒÔ¼°ÐÅÍдæÐøÆÚ¼äÐÅÍÐÊÕÒæ²úÉúʱµÄÄÉË°ÒåÎñÓëÐÅÍÐÊÕÒæ·ÖÅä»òÐÅÍÐÖÕֹʱÊÜÒæÈËÈ¡µÃ¸ÃÐÅÍÐÊÕÒæʱµÄÄÉË°ÒåÎñÏàÖظ´Á½¸ö·½Ã棻»¹ÓУ¬Õþ²ßÐÔÒòËØÔì³ÉË°¸º²»¹«Æ½£¬ÕâÔڿ͹ÛÉϵ¼ÖÂÐÅÍй«Ë¾´Óʲ»Í¬ÐÅÍÐÒµÎñÖ®¼äµÄË°¸ºÊ§ºâ¡£¡¡¡¡Ð

7、ÅÍÐ×÷ΪΨһ¼æ¾ß»õ±ÒÊг¡¡¢×ʱ¾Êг¡¼°²úÒµÊг¡¹¦ÄܵÄÐÐÒµÔÚÖ÷ÒªËÄ´ó½ðÈÚÊг¡¶Ô½ðÈÚ×ÊÔ´ÅäÖõÄÖ÷Òª×÷ÓÃÈÕÒæÍ»ÏÔ£¬µ«ÊÇÖÆÔ¼ÖйúÐÅÍÐÊг¡µÄ·¢Õ¹ÒòËØ»¹ºÜ¶à£¬Æä¶Ô½ðÈÚ×ÊÔ´µÄÅäÖÃ×÷ÓúÍЧÂÊÓдýÌá¸ß£¬¶øÖйúµÄÐÅÍÐË°ÊÕÖƶȰ²ÅÅÊǹ¹³ÉÖÆÔ¼ÖйúÐÅÍÐÒµÔËÐÐЧÂʺͳɱ¾µÄÖ÷ÒªÒòËØ¡£ÐÅÍÐÓÉÓÚ¸ùÔ´ÆäÁé»îµÄÐÅÍÐ

8、²Æ²úȨ¼Ü¹¹ËùÒÔÄÜÔÚ½ðÈڲƲú¹ÜÀíÖз¢»Ó¹ã·ºµÄ×÷Ó㬵«Ò²Òò´ËʹÐÅÍÐÐγÉÁ˽ÏΪ¸´Ô