论文部分内容阅读
创新金融工具的出现对所得税体系的发展和政策实施有较大的冲击。它们不仅给传统的税收问题,如所得性质、收入时间以及收入来源等问题带来了新挑战,也引致了一些新的问题。例如,创新金融工具该依赖于哪类传统的税收理论进行分类?如何在运用合理的风险管理工具消除人为税收障碍的同时,减少潜在的税收套利①机会?本文对此进行了分析,提出政府在制定税收政策时,不可能兼顾税收的中立公平性、简单性、确定性和稳定性,而是要明确其立足点是支持金融创新还是减少税收套利,从而采取可行的方案。
The emergence of innovative financial instruments has a great impact on the development of the income tax system and the implementation of policies. Not only do they bring new challenges to the traditional tax issues such as the nature of income, income time and sources of income, but also cause some new problems. For example, what kinds of traditional tax theories rely on innovative financial instruments to classify? How to reduce the potential tax arbitrage while using reasonable risk management tools to eliminate human tax barriers? Opportunities? This article analyzes this and suggests that government When formulating tax policies, it is impossible to take into account the neutrality, simplicity, certainty and stability of tax revenue. However, we should make it clear whether our foothold will support financial innovation or reduce tax arbitrage so that feasible solutions can be adopted.