金融衍生品存在收益形式复杂、收益率不固定等特征.新《会计准则》关于金融衍生品的规定对商业银行财务管理产生了重大影响.金融衍生品对我国税收制度和税收管理提出了挑战,税收制度也影响金融衍生品的交易及发展.对金融衍生品征收增值税将显著优于征收营业税.“,”Financial derivatives are characterized by their complicated forms of return and unstable rate of return. Rules in Accounting Standards for Business Enterprises on financial derivatives have a significant impact on financial administration of commercial banks. Financial derivatives have challenged tax system and tax administration in China; tax system also affects the trade and development of financial derivatives. Levying value-added tax on financial derivatives is markedly better than levying business tax.