衍生品的税收问题:国际比较和借鉴

International Comparison of Taxation on Derivative Trading

随着国内金融衍生市场的兴起,是否对衍生品交易进行征税以及如何征税的问题提上了日程。本文对全球成熟市场衍生品课税问题进行了梳理和对比,对国内衍生品的税收设计和管理提出了相关政策建议。

With introduction of financial futures market in China, it has been put on the agenda of competent authorities whether tax should be levied, if yes, how. The author makes a review of the situation in advanced countries and presents proposals on the taxation design and management.