摘要
随着股权分置改革试点公司——宝钢股份权证的发行与交易,我国重新开启了期权交易的大门,这预示着我国的金融衍生工具市场将进入新的发展时期。本文立足于我国金融衍生工具市场的实践,借鉴国际经验,提出构建我国金融权证工具市场税制的设想。
The issuance and trading of the warrants of Baoshan Iron and Steel, which is one of the pilot corporations completing the splitshare reform, mean that China has restarted the option trading market. Its derivative market is also entering a new development stage. This paper points out some useful hints for establishing a tax system on the warrant market in China by using the international experiences for reference on a practical basis.
出处
《税务研究》
CSSCI
北大核心
2007年第4期3-5,共3页
