金融创新与金融业税制的改革

Bringing Forth New Ideas in Finance and the Reform of Financial Tax System

实践证明,金融衍生工具的产生、发展和运用为一些发达国家带来了巨大的财富,金融创新因此成为现代金融业发展的主动力,如何对金融衍生产品征税也因此成为当今税收界的重大课题之一。理想的税收政策应是:有效地维护本国税基,并合理分离国际联基的前提下,实现不扭曲资源配置决策,促进市场开放,增进市场效率以及激励金融创新等目标。

It is proved by practice that it brings a large amount of wealth to developed countries by the production, the development and the use finance derivative instrument. So bringing forth new ideas in finance becomes the main strength of the development of modern finance business and how to impose a tax on finance derivative production also becomes a significant subject of the modern world of tax. The ideal tax system should be effectively protecting tax base in our country and in the premise of reasonably separating the international tax base, realizing the aims of the decision of the optimum distribution of resources, promoting the opening of market, increasing market efficiency and encouraging bringing forth new ideas in finance.