| 金融资产课税的国际经验及对我国的启示 |
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| 引用本文： | 刘欣.金融资产课税的国际经验及对我国的启示[J].山东纺织经济,2007(6):26-27,25. |
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| 作者姓名： | 刘欣 |
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| 作者单位： | 长春大学经济学院,吉林长春,130022 |
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| 摘 要： | 改革开放以来,随着我国社会主义市场经济体制逐步建立,我国现代金融体系已经逐步建立,繁荣的金融市场给我们的经济发展带来了契机,但同时也给我们提出了严峻的挑战。我国应借鉴其他国家金融资产课税的实践经验,改革和完善现行金融资产税收制度。
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| 关 键 词： | 金融资产税制 资本利得税 金融衍生工具 |
| 文章编号： | 1673-0968（2007）06-0026-03 |
The International Experience of Financial Capital Tax System and the Revelation to China |
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| Liu Xin.The International Experience of Financial Capital Tax System and the Revelation to China[J].Economy of Shangdong Textile,2007(6):26-27,25. |
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| Authors: | Liu Xin |
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| Institution: | Institute of Economic, Changchun University, Changchun 130022, China |
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| Abstract: | After the reform and opening to the outside world, with the set up of our socialism market economic system, our country has up build a modern financial system and many kinds of financial capital exchange are flourishing. We should try our best to reform and perfect our financial capital tax system on base of the international experience. |
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| Keywords: | financial capital tax system capital profit and tax financial derivative instruments |
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