摘要
期货市场在交易对象、交易目的、盈亏结果和保证金制度上都具有特殊性。我国期货市场税收政策应坚持税负从轻原则;不宜对期货交易征收流转税;可适时开征期货交易行为税;对套期保值交易所得予以轻税鼓励;浮动盈亏不课征所得税。
The futures market has particularities in the exchange objects,the exchange motive ,the results of profit or loss,the system of margin.The tax policy of Chinese futures market should obey the follow principles:the tax burden of futures market should be lower than other markets ;should not impose turnover tax on the futures exchanges;should impose tax on the futures transaction in proper time;should encourage the hedger by lower tax burden and should exempts income tax of the floating profit and loss.
出处
《中央财经大学学报》
CSSCI
2000年第2期39-42,共4页
Journal of Central University of Finance & Economics
关键词
套期保值
中国
期货市场
税收
期货交易
Hedging Investment Lock-in Effect Capital Gains Tax Floating profit and Loss
