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我国金融衍生工具市场的迅速发展和现行相应的税制体系严重滞后的现状决定了完善我国金融衍生工具市场税制体系的必要性。金融衍生工具具有灵活多样、复杂易变等特点,要求相应税制必须突破传统税制。我国金融衍生工具市场税制的完善必须遵循公平、确定、轻税负、便于征管和与国际惯例接轨的原则,构建在签发、交易和收益三个环节对金融衍生工具课税的复合税制体系,同时应充分重视并加强税收征管。
The rapid development of China's financial derivatives market and the current status quo of the corresponding tax system seriously lagging behind determine the necessity of perfecting the tax system of China's financial derivatives market. Financial derivative instruments are flexible, complex and changeable, and require the corresponding tax system to break through the traditional tax system. The perfection of the taxation system in China's financial derivatives market must follow the principle of fairness, certainty, light tax burden, ease of tax collection and administration and convergence with international practices, and the establishment of a compound tax system for taxation of financial derivatives in the three aspects of issuance, trading and revenue Should pay full attention to and strengthen tax collection and management.