浅析我国衍生金融工具所得性质、数量、时间的认定

An Analysis on Determination of Nature, Quantity and Time of Income from Financial Derivatives

衍生金融工具所得课税问题是一个国际难题。本文分别从衍生金融工具所得性质的认定、所得数量的认定、所得时间的认定三个方面展开阐述,分析了国际通行的做法,并联系我国实际对衍生金融工具所得课税进行了探讨。

How to levy tax on income from financial derivatives is a complicated issue around the world. This paper demonstrates current international methods for the determination of nature, quantity, time of income from financial derivatives, and explores how to levy tax on financial derivatives combined with current situations in China.