论金融工具创新对税收的冲击

Impact of Innovation of Financial Tools on Revenue

金融创新是金融业各要素的全新组合,其中金融工具的创新是金融创新的主要内容,它不仅推动了社会经济的发展,而且给税收带来新的冲击。本文主要论述金融工具创新对税收带来的冲击,并在借鉴国外已有的应对方法的基础上,提出我国如何应对的思路和设想。

Financial innovation is a new combination of all factors in the financial industry , while innovation of financial tools is a major component of financial innovation, which not only promotes the developmet of social economy,but also brings about new impact on revenue. The paper mainly discusses the impact on revenue brought about by innovation of financial tools and based on lessons drawn from foreign existing reacting measures,puts forward thinking and suggestions to China's reaction to the impact.