完善我国金融衍生品税收政策与管理的几点建议  

Some Suggestions on Perfecting Tax Policy and Tax Administration concerning Financial Derivatives in China

作　　者：严德军[1] 焦中华[1] 

机构地区：[1]泰州市地方税务局,江苏泰州225300

出　　处：《涉外税务》2010年第8期71-74,共4页International Taxation In China

摘　　要：随着我国改革开放的不断深入和全球金融一体化步伐的加快,金融衍生品对经济社会发展的影响日益显著。本文针对我国国情和税收现状,提出进一步改革和完善我国金融衍生品税收政策与管理的建议。With the progressive development of the reform and opening-up in China and the acceleration of financial globalization,financial derivatives have been exerting an increasing influence on economic and social development. Aiming at practical situations of our country and the status quo of taxation,this paper puts forward some suggestions on reforming and improving tax policy and tax administration concerning financial derivatives in China.

关 键 词：金融衍生品 税收政策 税收管理 

分 类 号：F812.42[经济管理—财政学]