金融行业所得税对金融市场的影响分析 会计学专业

金融行业所得税对金融市场的影响分析摘要：金融市场是指资金供应者和资金需求者双方通过信用工具进行交易而融通资金的市场，广而言之，是实现货币借贷和资金融通、办理各种票据和有价证券交易活动的市场。频繁的金融交易、庞大的金融资产必然产生相应的所得课税问题。税收是金融经营与交易的重要成本，因此，任何税法的调整与变动都将影响金融业的发展。关键字：金融行业，所得税，金融市场Abstract: the financial market is the supplier of funds and financial needs both sides through credit tools for transaction and financing market, broadly speaking, is the realization of monetary credit and financing, to handle all the bills and securities trading market. The frequency of financial transactions, the huge financial assets will generate income taxation problems corresponding. Tax is an important cost, financial management and transaction therefore, the development of any adjustment and change of the tax law will affect the financial industry.Keywords: financial, tax, financial market目录1、绪论............................................................................................................................................21.1 研究背景............................................................................................................................21.2 研究意义............................................................................................................................22、所得税相关理论........................................................................................................................32.1 金融企业所得税检查要点.................................................................................................32.1.1 收入的检查..............................................................................................................32.1.2 扣除项目的检查......................................................................................................33、...