论我国金融交易税收制度的完善——以欧盟法借鉴为中心  

The Improvement of Financial Transaction Tax: Also Concerning the Experiences from EU Law

作　　者：杨峰[1] 刘先良[2] 

机构地区：[1]上海财经大学法学院,上海200433 [2]江西财经大学法学院,江西南昌330032

出　　处：《法律科学（西北政法大学学报）》2015年第2期152-161,共10页Science of Law：Journal of Northwest University of Political Science and Law

基　　金：国家社科基金重点项目(11AFX004)"商法一般条款与不确定概念的具体化研究";司法部项目(09sfb3032)"商事严格法律责任问题研究"

摘　　要：投机交易被认为是金融系统性风险产生的根源,金融交易税是为了抑制金融投机交易的一种金融税赋。我国没有全面开征金融交易税,现有的金融交易税是证券交易印花税。证券交易印花税尚存在法律不完善、调控效果不佳、功能不健全、具体设计不够完善等问题。2013年欧盟希望通过统一目前11国不同的金融交易税,以减少单一市场的竞争扭曲,抑制高风险交易行为并完善监管措施。为抑制金融投机行为、防范风险,应当重新构建我国的金融交易税收制度。我国的金融交易税收制度的构建应分两个阶段:过渡阶段和全面开征阶段。在目前的过渡阶段,我们可尝试先开征金融交易税中的托宾税,同时完善证券交易印花税,将其转变成独立的证券交易税。Speculative trading is considered to be the root cause of financial systemic risk,and financial transaction tax is a kind of financial tax to curb financial speculation. China still has not introduced a comprehensive financial transaction tax,and the existing financial transaction tax is stamp duty on securities transactions. Problems such as imperfect laws,unoptimistic regulatory effect,imperfect functions and concerning establishment incomplete are existed in contemporary stamp duty on securities transactions. European Union expects to reduce competition distortions of the single market,inhibition of high-risk transactions behavior and improve the regulatory measures through unified the eleven member countries of different financial transaction tax in 2013. To suppress financial speculation,prevent risk,the financial transaction tax region in China should be reestablished,the development of which may be divided into the following two phases： transition phase and comprehensive phase. At present,we shall levy the Tobin Tax first,at the same time improve the securities transaction,and improve it into an independent securities transaction tax.

关 键 词：金融交易税 托宾税 证券交易税 证券印花税 

分 类 号：F830[经济管理—金融学]