Tax Factors That Affect The Development Of The Financial Industry Research

As China's economic and social development entered a new stage, the overall quality of the financial industry and core competitiveness increased markedly, now finance industry take more important role. But the problem between the financial industry growth and the development of China's economic has deeply increased, now the scale of the financial industry and the increasing pace of development can not adapt to the new requirements of economic development, Imperative to promote accelerated development of the financial industry.Now China's financial industry's tax burden is too hard, tax structure is irrational, restricted the development speed of China's financial industry, and has negative impact on economic and social development. With the rapid development of China's economy, the further opening of financial markets and the accelerated process of economic globalization, China's current financial industry's taxation policy has become increasingly unsuited to the development requirements of the financial industry, Therefore studying the taxation factors which affected the development of financial industry, and explore China's taxation reform is of great practical significance.This article is from this background, and uses document analysis, comparative analysis and empirical analysis and other research methods to study the taxation factor which impacted the development of China's financial industry. Firstly, this article reviews the development of China's financial industry's tax policy process, and does a brief description of the current financial industry's tax policy; secondly, does comparative analysis on financial industry's tax burden between domestic and foreign, and dose empirical analysis on the tax factors which impacted China's financial industry's development; finally, based on the result of the comparative analysis and empirical analysis, analyzed the problem of current financial industry's taxation policy, proposed the methods of financial industry' taxation reform.