The Tax Burden Research On China Small And Medium Financial Institutions

March28,2012, the State Council executive meeting decided to set up comprehensive reform pilot area in Wenzhou, approved the implementation of Wenzhou comprehensive financial reform pilot area overall program,in order to guide private capital development, enhance the economic service capacity of financial entities, and accumulate experience for the nationwide financial reform. Subsequently, what role should the small and medium-sized financial enterprises play in this reform? What tax policies needed to contribute enough support for the small and medium-sized financial enterprises? These questions urgently need to be discussed.This article cut from the tax burden of China’s small and medium-sized financial enterprises, through text description, mathematical modeling, data empirical method, gave a comprehensive assessment of the tax burden on China’s small and medium-sized financial enterprises from the vertical and horizontal angles, revealed the obvious ETR gap betwean the Large financial institutions and the small and medium-sized financial enterprises.then combined with international experience, proposed the differentiating-tax polices for the "Wenzhou Financial Reform".