论我国金融交易税的功能定位及制度设计

On the Function Orientation and System Design of China’s Financial Transaction Tax

金融交易税是增加财政收入的重要来源,也是调控金融市场的重要工具。我国目前仅开征了金融交易税中的证券印花税,在实施过程中存在偏重财政收入功能而轻视金融调控功能的现象,主要原因在于立法功能竞合,在制度设计上税权配置错位和税制安排欠妥。建议我国分阶段实施金融交易税,同时明确金融交易税的功能定位以金融调控为主、以财政收入为辅,制度设计上优化税权配置并完善税制安排,将其纳入我国金融宏观审慎监管工具体系,在国务院金融稳定发展委员会的统筹下实施。

Financial transaction tax is an important source of increasing fiscal revenue and an important tool of regulating financial market. At present, China has only levied the securities stamp duty in the financial transaction tax. In the implementation process, there is a phenomenon that financial revenue function is emphasized while financial regulation function is neglected. The author suggests that financial transaction tax in our country should be implanted by phases, at the same time, defining the function orientation of financial transaction tax mainly on financial regulation, to finance income is complementary, optimizes the allocation of taxation system design and perfect the tax system arrangement, be included in the financial macro-prudential regulation tools in China, under the financial stability of the development committee under the state council as a whole.