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我国的金融机构越来越多地参与金融市场的衍生金融交易。本文针对衍生金融工具的特点,在借鉴国际经验的基础上,提出了完善我国衍生金融业务营业税制度的建议。
Financial institutions in our country are increasingly involved in derivative financial transactions in financial markets. Based on the characteristics of derivative financial instruments and based on the experience of other countries, this paper puts forward suggestions on improving the business tax system of derivative financial services in our country.