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我国现行税制滞后于金融衍生品市场发展的需求。针对金融衍生品交易双方,构建以金融交易税和所得税为主要内容,以风险调控为政策导向的统一税收制度,既是完善我国税收体系的需要,也是市场风险控制的要求。我国金融交易税的运用应区别套期保值与投机交易,区分交易商与终端用户,以抑制市场的过度投机行为;所得税的完善则需要统一税目,并逐步引入市值计价法,以平抑市场的整体风险。
China’s current tax system lags behind the demand for the development of the financial derivatives market. For both parties to the transaction of financial derivatives, it is necessary to construct a unified taxation system whose main content is financial transaction tax and income tax and whose risk regulation is policy-oriented, which is not only the requirement of perfecting our tax system but also the requirement of market risk control. The application of China’s financial transaction tax should be different from hedging and speculative trading, to distinguish between dealers and end-users so as to restrain excessive speculation in the market. To perfect the income tax, a unified tax item should be introduced and the market valuation method should be gradually introduced to stabilize the market as a whole risk.