抗风险减赤字 金融交易税再引全球热议

Financial Transaction Tax Aiming at Preventing Risks and Reducing Deficits Triggers Burning Debate Worldwide

国际金融危机后,金融交易税因为兼具组织财政收入与金融监管功能而备受关注,引发全球热议,并随欧洲主权债务危机的蔓延而升温。发达经济体与新兴经济体、欧盟成员国之间在金融交易税问题上存在意见分歧,争议不断。在法、德两国的积极推进下,欧盟内终于在2012年5月对开征金融交易税达成共识。开征全球性金融交易税是大势所趋,但现实中却存在重重困难,税收国际协调与合作的前景尚不明朗。

After the international financial crisis, financial transaction tax has been attached great impor- tance for its joint functions of organizing fiscal revenue and financial supervision, triggering vehement debate worldwide, and it is getting even focused as the European sovereign crisis spreads. Developed economies, emerging economies, and EU member countries have different opinions on financial transaction tax. Under the promotion of France and Germany, the EU member countries eventually reached an agreement to levy financial transaction tax in May, 2012. Levying global financial transaction tax is a global trend, but it faces all kinds of problems in practice, and so the prospect of intemational coordination and cooperation in financial transaction tax is still unclear.