进入20世纪90年代，由于金融市场的全球化、金融交易风险防范需求的增加、各国金融政策的变更、以及情报交换技术的发展等原因，金融衍生商品①交易市场得到了空前的发展。由于这种交易与传统的金融交易有着本质的不同，对传统的金融商品的课税方式是否适合对金融衍生商品交易 Into the 1990s, due to the globalization of financial markets, the increasing demand for the prevention of financial transaction risks, the changes of financial policies in various countries, and the development of information exchange technologies, the derivatives market has enjoyed an unprecedented development. Because of the inherent difference between such transactions and traditional financial transactions, whether the taxation methods of traditional financial products are suitable for trading derivative financial products