创新金融工具的所得征税因其对传统所得税制带来的挑战和征管的复杂性特别引起人们的关注。如何采用合理的方法来确认创新工具的收益和损失,OECD国家的一些做法值得借鉴。本文通过比较目前OECD国家在确认创新金融工具收益环节所得税时主要采用的四种方法,结合我国的实践,提出对我国的创新金融工具征税的几点意见。 Income tax on innovative financial instruments has drawn particular attention for its challenges to the traditional income tax system and the complexity of its collection and management. How to identify the benefits and losses of innovative tools in a reasonable way is worth learning from some OECD countries. By comparing the four methods adopted by the OECD countries in confirming the income tax of the innovative financial instruments, this paper puts forward some suggestions on the taxation of the innovative financial instruments in our country based on our practice.