摘要
金融交易税除了可以抑制短线投机交易,平缓市场波动,还可以增加财政收入,纾解金融领域可能发生的危机。本文通过对相关草案中欧盟金融交易税税制安排的解读,结合国内金融市场发展状况对完善我国相关税制提出建议。
In addition to curbing short-term speculative trading, financial transaction tax can also increase fiscal revenue and bail the financial sector out of the possible crisis. This paper analyzes the arrangements of EU financial transaction tax proposed by relevant drafts and puts forward suggestions on perfecting China＇s tax system by combining with the development of domestic financial market.
出处
《国际税收》
CSSCI
北大核心
2014年第11期46-49,共4页
International Taxation In China
基金
教育部哲学社会科学研究重大课题攻关项目"国际金融中心法制环境研究(项目编号:11JZD009)"的阶段性成果
关键词
金融交易税
欧盟
股票交易印花税
Financial transaction tax The European Union Stamp duty on share trading
