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以美国为代表的西方对期货交易的税收历来感到棘手,它主要表现在两方面,一是课不课税,二是课税多少。在管理部门和期货界之间,较早达成共识的是期货交易必须纳税,因为无论从事期货交易或从事期货交易代表都是一种经营行为。但课税多少为宜,政府与期货界则长期讨价还价争论不休。无论从期货交易规模或交易规范程度看,美国均称得上是世界期货市场的执牛耳者,因此,以美国为例说明这个问题,有一定的代表性。
The West, represented by the United States, has always been struggling with the taxation of futures transactions. It mainly manifests itself in two aspects. One is that no tax is levied on the other, and the other is taxation. Earlier consensus was reached between management and the futures community that futures trading must be taxed, since neither the futures trading nor the futures trading representative is a business activity. However, the amount of tax is appropriate, the government and the futures sector are long debated endless debates. No matter from the perspective of the size of futures trading or the degree of trading norms, the United States is regarded as the leader of the world futures market. Therefore, taking the United States as an example, this issue has some representation.