金融衍生品的国际税收制度探析  

An Analysis of the International Tax System of Financial Derivatives

作　　者：蒋晓妍[1] 

机构地区：[1]安徽财经大学商学院,安徽蚌埠233041

出　　处：《对外经贸》2012年第5期48-50,共3页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：教育部2010年度人文社会科学研究青年基金项目"国际税收协定争议解决机制的发展及中国的应对研究"(项目批准号:10YJC820028)的阶段性成果之一

摘　　要：20世纪70年代金融衍生品开始产生并逐步发展,随着金融衍生品国际化程度逐渐提高,跨国金融衍生品交易愈加频繁,给国际税收制度和国际课税带来了许多新问题和新挑战。通过对收入来源地、预提税和转让定价进行深入分析,从制度设计角度提出订立双边和多边税收协定,大力推行全球性的统一税收协定范本,加强区域税收合作等对策建议。In the 1970s ,financial derivatives began to appear and developed gradually. With the increasing internationalization financial derivatives have becoming more frequent, which brought many new problems and challenges to the international tax system and international tax. Through the source of income, withholding tax and transfer pricing, this article analyzes system design from the angle, puts forward to conclude bilateral and multilateral tax agreement,to push global unified tax agreement template ,to strengthen regional cooperation on tax countermeasures.

关 键 词：金融衍生品 课税 制度设计 

分 类 号：F830[经济管理—金融学]