论我国金融衍生工具市场税制的完善

On Improvement of China's Derivative Tax System

我国金融衍生工具市场的迅速发展和现行相应的税制体系严重滞后的现状决定了完善我国金融衍生工具市场税制体系的必要性。金融衍生工具具有灵活多样、复杂易变等特点,要求相应税制必须突破传统税制。我国金融衍生工具市场税制的完善必须遵循公平、确定、轻税负、便于征管和与国际惯例接轨的原则,构建在签发、交易和收益三个环节对金融衍生工具课税的复合税制体系,同时应充分重视并加强税收征管。

It is necessary to improve China＇s tax system of the derivative financial market as it can not keep up with the rapid development of the derivative financial market in China. Derivatives are characterized by being flexible, various, complex and changeable. For that reason, the tax system for derivatives should be required to override the traditional one. To achieve that end, it shall comply with such principles as equity, determination, low tax burden, easy collection management and compatible with international practices. It is wise to establish a composite tax system in which derivatives at the issuing, trading and stages are all subject to tax. Meanwhile, we shall pay more attention to and strengthen the derivative-related tax collection management.