财税〔2013〕52号金融是现代经济的核心,金融市场(包括资本市场)的健康、可持续发展离不开金融工具的广泛运用和金融业务的不断创新。近年来,随着我国金融工具交易和金融产品创新快速发展,出现了许多既具有传统业务特征,同时有别于传统业务的创新业务。现行企业所得税法就这些问题,没有清晰规定,各方存在理解和认识角度不同,出现各地政策执行口径不一。鉴于混合性投 Finance and Taxation [2013] No. 52 Finance is the core of modern economy. The healthy and sustainable development of financial markets (including capital markets) can not be achieved without the extensive application of financial instruments and the continuous innovation of financial services. In recent years, with the rapid development of financial instrument trade and financial product innovation in our country, there have been many innovative businesses that have both traditional business characteristics and different from traditional businesses. The current Law on Enterprise Income Tax has no clear rules on these issues, and all parties have different understandings and understandings. As a result, the implementation of policies varies from one area to another. Given mixed cast