income tax rules on stock index futures to build（所得税规定股指期货）.docVIP

下载本文档

3
0
约4.03万字
约 36页
2017-09-06 发布于浙江
举报
版权申诉

income tax rules on stock index futures to build（所得税规定股指期货）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

income tax rules on stock index futures to build（所得税规定股指期货）

Income tax rules on stock index futures to build [Abstract] stock index futures based on stock price index-based assets, standardized futures contracts trading gains and the parties pay the cost of the transaction the parties will change the spending power and investment levels, resulting in a corresponding tax consequences, should be recognized as taxable income. stock index futures should be based on risk management contracts for the sale of the subject, the proceeds should be recognized as ‘transfer of property income.’ However, the concept of transfer of property from the current still can not cover the ‘risk management’ of the the transfer of property rights of new revenue, the tax should be necessary to build a new trading rules to determine the different purposes of tax liability and taxation of stock index futures point and other issues. [Keywords] stock index futures, income tax, hedging and speculation April 16, 2010, the official China stock index futures traded on stock index futures based on stock price index-based assets of standardized futures contracts, buyers and sellers trading the stock index after a certain period the price level at day 2 40 billion yuan stock index futures under the assumption that the securities industry revenue will increase about 10% according to 1 800 million to a daily turnover of 2800 billion yuan terms, expected stock index futures brokerages will bring from 16.34 to 25.41 billion yuan in revenue. large inevitably lead to its market value of the transaction tax levied on the issue, however, the current normative documents related to tax only the value-added goods and financial futures trading futures trading business tax required by law, whether for financial futures and how income tax is levied does not require. should be levied on the income tax is the stock index futures, according to which income should be taxed, hedging or speculative transactions will affect its tax burden to bear, but also become the sub