后金融危机下的金融交易税：争论、实践与借鉴

金融交易税的争论聚焦于其理论基础、税制安排及税收的分配与使用方面。金融危机后，金融交易税再次引起关注，各国或降低金融交易税税率以支持金融市场的发展，或在较低的税率下扩大金融交易税的征税范围以限制避税行为。随着我国金融市场的发展，金融交易税制安排需考虑到金融行业国际竞争力的提升，增强市场吸引资本的能力，同时也要考虑到金融产品创新对税收征管的挑战。我国金融税制的改进具体可从增值税在金融业的应用，扩大证券交易印花税的征税范围，及适当降低金融行业与金融交易的税收负担等方面入手。

Financial Transaction Tax in Post-Financial Crisis Era:Debate,Practice and Reference

The debate about financial transaction tax focuses on three aspects: the theoretical basis,the tax system design,and the distribution and use of tax.After the financial crisis,attention is once again drawn to financial transaction tax.Some countries cut the financial transaction tax rate to endorse the development of financial market,while others with lower tax rate expanded tax levy scope to limit behavior of tax avoidance.As China's financial market develops,the financial transaction tax system should tak...