摘要
随着国内金融衍生市场的兴起,是否对衍生品交易进行征税以及如何征税的问题提上了日程。本文对全球成熟市场衍生品课税问题进行了梳理和对比,对国内衍生品的税收设计和管理提出了相关政策建议。
With introduction of financial futures market in China, it has been put on the agenda of competent authorities whether tax should be levied, if yes, how. The author makes a review of the situation in advanced countries and presents proposals on the taxation design and management.
出处
《证券市场导报》
CSSCI
北大核心
2007年第4期74-77,共4页
Securities Market Herald
关键词
金融衍生品
衍生品税收
衍生品交易
financial derivatives
taxation on derivative trading
derivative trading
