托宾税是通过交易成本的上升来降低全球资本流动性和各国货币汇率波动性的一种税收。随着入世程度的加深 ,我国对短期国际资本流动管制的难度将不断加大 ,所以 ,实施托宾税以维护我国宏观经济和金融市场的稳定显得日益重要 Tobin tax is a tax that reduces the global capital liquidity and the volatility of the currency exchange rates of all countries through the rise of transaction costs. With the deepening of the accession to the WTO, it will be more and more difficult for China to control short-term international capital flows. Therefore, it is increasingly important to implement Tobin tax to safeguard the stability of China’s macro-economy and financial markets