在现代经济运行中，金融市场、商品市场和劳动力市场被称为三大要素市场。随着金融在现代经济中地位的日益突出，金融市场效率的高低成为制约整个经济发展的重要因素。税收对金融市场的影响比对商品市场、劳动力市场的影响更大，因为金融属于一种中介服务，对税收的反应更敏感 In the modern economic operation, financial markets, commodity markets and labor markets are called the three major factor markets. With the increasing prominence of finance in the modern economy, the efficiency of financial markets has become an important factor restricting the development of the entire economy. The impact of taxation on financial markets has a greater impact on commodity markets and labor markets because finance is an intermediary service that is more responsive to taxation