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对铸币税及铸币税率计算方法进行概述的同时,对美、日、中及东盟等相关国家/地区铸币税率进行了详细比较分析,并进一步分解说明了完全货币替代后这些国家/地区铸币税率损失情况,得出如下结论:顺利推进一国货币国际化进程,实现对他国货币替代的前提条件是必须对被替代国的铸币税损失进行补偿,且再分配效应值(RE)占总损失率越高补偿效果越好。
In addition to an overview of the seigniorage and seigniorage tax rates, the seigniorage rates in the United States, Japan, China, ASEAN and other countries are analyzed in detail and the decomposition of these sectoral tax losses is illustrated after a complete currency replacement It is concluded that the smooth progress of the internationalization of a country’s currency and the realization of the currency substitution in other countries must be compensated for the loss of the seigniorage of the country to be replaced and the effect of reallocation effect (RE) on the total loss rate High compensation effect is better.