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国际金融危机之后,是否征收及如何征收金融交易税(FTT),成为全球金融领域的重要议题。欧盟委员会于2010年10月宣布将把金融交易行为纳入征税范围,并于2011年9月发布了《金融交易税指令》(草案初稿)。在欧盟理事会允许法国、德国、西班牙、意大利等11个欧元区成员国征收金融交易税之后,2013年2月,欧盟委员会发布了经修订的《金融交易税指令》(草案)。根据该《指令》,金融交易税将于2014年1月1日起实施,如果作为交易一方的金融机构在相关成员国境内,或者所交易的金融产品由相关成员国境内的金融机构发行,该交易就属于应纳税交易。
After the international financial crisis, whether to levy and how to impose financial transaction tax (FTT) has become an important issue in the global financial field. The European Commission announced in October 2010 that it will include financial transactions in the scope of taxation and in September 2011 issued the “Financial Transaction Tax Directive” (draft preliminary). After the EU Council approved the levying of the financial transaction tax on 11 euro-zone members such as France, Germany, Spain and Italy, the European Commission released the revised Draft Financial Transaction Tax (Draft) in February 2013. According to the Directive, the financial transaction tax will come into effect on January 1, 2014. If a financial institution as a party to a transaction is within the territory of the member concerned or the financial product traded is issued by a financial institution in the country concerned, The transaction belongs to the taxable transaction.