近年来国外金融交易税理论研究新进展

The New Theoretical Progress of the Foreign Financial Transaction Tax Research in Recent Years

金融交易税理论正在国际上逐步发展,瑞典、英国及巴西等国均实施过该项税收,欧盟也已计划于2016年开征该税。在亚太金融危机和2008年金融海啸后,金融交易税在理论内涵、制度框架及征管模式上均发生了新变化。国外学者对金融交易税理论从市场波动率、税收收入、制度构建以及投机抑制等方面进行了多维度的新研究。伴随人民币国际化的逐步推进,金融交易税受到我国金融监管部门的高度关注。我国可将金融交易税作为应对现阶段外汇管制的一种替代性工具,在大部分情况下实行低税率;在税基设计中尽可能包括现货金融产品及其可替代的衍生品交易;在征管模式上并行适用国际上流行的两种模式。

Nowadays,the financial transaction tax has earned great attention from those Chinese financial regulators in the process of RMB internationalization. This tax should be used as an alternative tool for the current Chinese domestic foreign exchange control. The tax rate should be low in most cases and the tax base should include not only spot transactions but also their derivatives. Moreover,the collection and administration system for the tax should comprehensively apply the self-assessed and the settlement institution withholding collection system.