作　　者： ; ;

机构地区： 上海财经大学金融学院

出　　处： 《北京市财贸管理干部学院学报》 2007年第3期39-42,共4页

摘　　要： 随着我国金融市场的发展,金融衍生产品在我国大量涌现,使得我国现行金融税收制度出现了大量空白点。在准确理解金融衍生产品特性和其对传统税收制度影响的基础上,应当设计一套既鼓励市场发育和中外资金融机构公平竞争,又避免税收流失、增加财政收入的合理适当的衍生产品税收制度。这一税收制度应涵盖签发、交易、收益三个环节,并在初期设定较低税率或制定较多减免规定以促进我国金融衍生产品市场发展。 Financial derivative instrument has emerged into China with the development of financial market, which reveals the blank spaces of China＇s financial taxation sys tern. We should construct a suitable derivative taxation system which not only stimulate the growth of market and fair competition within Chinese and foreign financial institution, but also avoid the elusion of tax income and enhance the finance income. This taxation system should include three segments： singnature, transaction and revenue. To promote the development of China＇s financial derivative markets, we should formulate low tax rate or exemption regulations at the beginning If the taxation system＇s carrying out.

关 键 词： 金融衍生产品 金融工具 税收制度

领　　域： [经济管理]