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国际金融危机后,金融交易税因为兼具组织财政收入与金融监管功能而备受关注,引发全球热议,并随欧洲主权债务危机的蔓延而升温。发达经济体与新兴经济体、欧盟成员国之间在金融交易税问题上存在意见分歧,争议不断。在法、德两国的积极推进下,欧盟内终于在2012年5月对开征金融交易税达成共识。开征全球性金融交易税是大势所趋,但现实中却存在重重困难,税收国际协调与合作的前景尚不明朗。
After the international financial crisis, the financial transaction tax has drawn much attention due to the combination of financial revenue and financial regulatory functions. It triggered a global hot debate and warmed up with the spread of European sovereign debt crisis. There are disagreements on the issue of financial transaction tax between developed economies and emerging economies and EU member states, with controversy. With the active promotion of France and Germany, the EU finally reached a consensus on levying financial transaction taxes in May 2012. The introduction of a global financial transaction tax is a general trend but there are many difficulties in reality. The prospects for international coordination and cooperation in tax revenue are not yet clear.