论文部分内容阅读
本文探讨了金融衍生工具运用带来的收益性质认定、税基认定、征税时间确定等方面的税收难题,分析了现有处理方法的不适应,提出了我国金融衍生工具税制的构建设想。
This article explores the tax problems in terms of identifying the nature of revenue, identifying tax base, and determining the tax collection time due to the use of financial derivatives. Then it analyzes the existing methods of accommodation and makes suggestions for the construction of the tax system of China’s financial derivatives.