论我国金融交易税收制度的完善——以欧盟法借鉴为中心.pdfVIP

• 152. 2015 年第 2 期 法律科学(西北政法大学学报) 文章编号: 1674 - 5205 (2015) 02-{)152- (010) 论我国金融交易税收制度的完善 -一以欧盟法借鉴为中心 杨峰1 ，刘先良2 (1.上海财经大学法学院，上海 2∞433;2. 江西财经大学法学院，江西南昌 33∞32) 〔摘 要〕 投机交易被认为是金融系统性风险产生的根源，金融交易税是为了抑制金融投机交易的一种金融 税赋。我国没有全面开征金融交易税，现有的金融交易税是证券交易印花税。证券交易印花税尚存在法律不完 善、调控效果不佳、功能不健全、具体设计不够完善等问题。 2013 年欧盟希望通过统一目前 11 囡不同的金融交易 税，以减少单一市场的竞争扭曲，抑制离风险交易行为并完善监管措施。为抑制金融投机行为、防范风险，应当重 新构建我国的金融交易税收制度。我国的金融交易税收制度的构建应分两个阶段:过渡阶段和全面开征阶段。在 目前的过渡阶段，我们可尝试先开征金融交易税中的托宾税，同时完善证券交易印花税，将其转变成独立的证券交 易税。 〔关键词〕 金融交易税;托宾税;证券交易税:证券印花税 Abstract: Speculative trading is consider曹dtobether∞t cause of financial systemic risk , and financial transaction tax is a kind of financial tax to curb financial speculation. China still hωnot introduced a comprehensive financial transaction tax , and the existing financial transaction tax is stamp duty on securiti~s transactions. Problems such as imperfect laws , un- optimistic regulatory efIect , imperfect functions and conceming establishment incomplete 缸e existed in contemporary stamp duty on securities transactions. European Union expects to reduce competition distorlÌons of the single market , inhibition of hi快-risk transactions behavior and improve the regulato巧m倒ures through unified the eleven member countries of difIer- ent financial transaction tax in 2013. To suppress financial speculation , prevent risk ，由e financial 位ansaction tax 陀gion in China shou1d be 1暗established ， the development of which may be divided into the following two ph部es: transition phase and comprehensive phase. At present , we shalllevy the Tobin Tax first ，刨出e same time improve the securities transaction , and