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近年来,世界金融一体化程度进一步加深,但相伴而来的金融危机规模也逐渐增大,卢布贬值、欧元下跌、国际油价持续性走低等造成了不少恐慌,对此,各个国家都在探索相关的税收制度与政策,以便降低金融风险并抑制市场中的各种投机活动。金融交易税便是一种稳定而有效的重要手段。在对金融交易税的概念简要概述的基础上,探究了金融税收的作用,并指出金融交易税对我国金融市场的必要性和可能性。
In recent years, the level of world financial integration has further deepened, but the accompanying scale of the financial crisis has also gradually increased. As a result, many countries have been scaring the panic over the devaluation of the ruble, the drop in the euro, and the persistent drop in international oil prices. Related tax systems and policies in order to reduce financial risks and curb speculation in the market. Financial transaction tax is a stable and effective important means. Based on a brief overview of the concept of financial transaction tax, this paper explores the role of financial taxation and points out the necessity and possibility of financial transaction tax for our financial market.