台湾地区期货交易所得课税制度的演变与评价

Evolution of Tax System concerning Futures Transaction Income in Taiwan and Its Evaluation

本文梳理了台湾地区期货交易所得课税的立法演变过程,认为对期货交易复征所得税体现了税法的公平原则和量能课税原则,但复征后仍存在法律规定粗糙、容易诱发税收套利等问题。并基于台湾的经验与不足对大陆地区相关期货交易所得税制的完善提出了建议。

By introducing the legislative evolution process of the futures transaction income tax system in Taiwan, this paper argues that the restored tax levied on futures transaction income reflect the equity prin- ciple and ability-to-pay principle, however, there are still some problems existed, including rough legislation, easily to induce tax arbitrage. Based on Taiwan＇s experience and its deficiencies, the paper puts forward some suggestions for the improvement of futures income tax system in China's Mainland.