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该文回顾了“托宾税”设想产生与发展的过程,提出在全球金融危机下研究征收两级“托宾税”的重要性,并对我国建立两级“托宾税”的税制设计和征管安排提出了具体构想.“,”This paper reviews the origin and development of ''Tobin tax'' and argues that it is important to do researches on the two-tier ''Tobin tax'' against the backdrop of global financial crisis. Furthermore, it puts forward some concrete proposals on the system design and administrative arrangement of the two-tier ''Tobin tax'' that may be established in China.