关于利用税收杠杆调节跨境资金流动的设想

近年来，伴随着我国经济平稳较快增长与经济开放程度的不断扩大，我国跨境资金流动规模明显增加，且波动频率和幅度逐渐增大，由此增加了国内宏观调控的复杂性。本文借鉴托宾税的思想，在介绍税收杠杆国际经验和实施难点的基础上，提出在国内利用税收杠杆收窄跨境资金套利空间、增强对跨境资金流动分类管理的初步设想，以期为完善跨境资金调控政策提供参考。

Regulating cross-border fund flows and tax leverage options

In recent years, as China＇s economy experienced stable growth and increased opening-up, the scale of cross-border fund flows has increased obviously, with higher fluctuation frequency and range, thereby enlarging the macro-regulation complexity. By reference to Tobin tax, and on the basis of the international experience and implementation difficulty of tax leverage, the article proposes to tighten cross-border arbitrage room through tax leverage and strengthen classified cross-border fund flow management, so as to provide reference to improve cross-border fund regulation.