摘要
完善我国金融衍生产品税制对金融市场的健康发展有着重要意义。本文分析了我国金融衍生产品税收现状,比较了国际金融衍生产品的税收制度,并在此基础上提出要从三方面完善我国金融衍生产品税制:以法律法规形式明确金融衍生产品税收制度;降低签发和交易环节税负;完善所得环节税收制度。
Perfecting tax systems concerning financial derivatives is of great significance to the development of financial market in China. Based on an analysis of the status quo of China and an international comparison of tax systems concerning financial derivatives, this paper suggests that China should optimize its tax systems concerning financial derivatives in two folds： prescribing Laws and rules concerning tax systems towards financial derivatives, reducing tax burdens upon issuing and trading of financial derivatives and perfecting tax systems concerning income obtaining from financial derivatives.
出处
《涉外税务》
CSSCI
北大核心
2008年第6期15-18,共4页
International Taxation In China
关键词
金融衍生产品
税收制度
金融市场
FinanCial derivatives Tax system Financial market
