疫情下关于托宾税和类托宾税制度的再思考  

Rethinking the Tobin Tax in the Pandemic

作　　者：俞文秀 

机构地区：[1]中央汇金投资有限责任公司

出　　处：《金融市场研究》2021年第1期62-73,共12页Financial Market Research

摘　　要：在突发疫情影响下,中国坚持在"双循环"发展格局框架下保持对外开放,应更加注重防控外部输入风险。作为资本管制工具的托宾税,曾为拉美新兴经济体管控热钱发挥过积极作用,也是目前欧盟试图拓宽财政增收渠道的思路之一。本文试图从理论和实践两方面对托宾税和类托宾税有关管制措施进行探究,思考在我国资本账户开放进程中,如何通过税收或相关政策工具有效规制金融活动,完善财政金融监管制度,推进国家治理体系和治理能力现代化。Despite the economic strains from the outbreak of the Covid-19 pandemic, China insists on maintaining its economic opening under the framework of a "dual cycle" development pattern. In the future, however, it needs to pay more attention to preventing and controlling external input risks. As a capital control tool, the Tobin tax has played an effective role in controlling hot money in the emerging economies of Latin America and has become one of the European Union’s tools for expanding fiscal revenue. This article explores the relevant control measures of the Tobin tax and quasi-Tobin tax from both theoretical and practical perspectives. It also examines how to effectively regulate financial activities through taxation and improve fiscal and financial supervision in the process of China’s capital account opening. The ultimate goal is to promote the modernization of the national governance system and enhance governance capabilities.

关 键 词：托宾税 金融交易税 无息存款准备金要求 资本利得预扣税 

分 类 号：F812.42[经济管理—财政学] F832