金融是现代经济的核心,金融在经济运行中的地位也日益重要。随着金融市场的不断完善和发展,金融投资必将越来越流行,金融资产所得也将越来越普遍。无论从市场调节的角度来看,还是从财政收入的角度来考虑,对金融资产所得的征税都日益重要起来。美国作为世界上资本市场最为发达的国家,目前已经形成了一整套对金融资产所得较为完善的课税体系。本文拟在介绍美国金融资产税收体系概况的基础上,进一步探讨我国金融资产税收体系的中长期建设思路。 Finance is the core of the modern economy, and its position in the economy is also becoming increasingly important. With the continuous improvement and development of financial markets, financial investment is bound to become more and more popular, and the proceeds of financial assets will also become more and more common. In terms of market regulation, or from the perspective of fiscal revenue, the taxation of financial assets is increasingly important. As a country with the most developed capital markets in the world, the United States has now formed a set of well-established tax systems for its financial assets. This article intends to introduce the overview of the tax system of financial assets in the United States and further explore the long-term and medium-term ideas for the taxation system of China’s financial assets.