如何完善我国期货税制的功能定位——基于我国期货税收发展历程的探析

How to perfect China futuree tax system’s functional position——probing basing on China future tax income development

本文简要梳理我国期货市场税制的发展历程,试图对中国期货市场税制20年试点进程进行客观评价,并在此基础上提出如何完善我国期货市场税制在期货市场发展过程中的功能定位。

This article tries to give an objective evaluation on the experimental development process of twenty years in our futures market. And on the basis of the above, this article presents the functional localization for the futures market taxation in the development of our futures market.