金融市场发展中的税收立法选择——以税收对金融市场的调控功能为核心

发布时间：2018-02-27 01:04

本文关键词： 金融市场税收立法金融交易课税税收功能选择量能课税　出处：《税务与经济》2012年02期 　论文类型：期刊论文

【摘要】：次贷危机的发生引起世界对金融创新风险的广泛关注。为应对这次危机,税收作为财政政策工具,为各国普遍采用。但对适用于金融交易本身的税法规则,各国却未能进行深刻的反思。为促进本国金融市场发展而不断调低对金融交易的税收负担,必须经由比例原则和纳税人权利的审查而获得合理正当化的基础。减轻金融交易的税收负担对促进金融市场健康、稳定、有序发展的作用极为有限,反而在一定程度上削弱了公民权利实现的财政基础。随着金融市场从国民经济的核心演化为投机场所,各国对其课以低税负甚至免税缺乏必要的正当性。因此,对金融市场课税,应当重视的不只是其对金融市场发展的调节功能,而更应当关注税收所固有的财政收入功能,并以此为基础,遵循量能课税原则着手金融交易课税规则的构建。
[Abstract]:The occurrence of the subprime mortgage crisis has aroused the world's widespread concern about the risks of financial innovation. In order to cope with the crisis, tax, as a tool of fiscal policy, is widely adopted by all countries. But for the rules of the tax law applicable to financial transactions themselves, Countries, however, have failed to make a profound rethink. In order to promote the development of their financial markets, the tax burden on financial transactions has been continuously reduced. The basis for reasonable legitimacy must be obtained through the examination of the principle of proportionality and the rights of taxpayers. Reducing the tax burden on financial transactions has very limited effect on promoting the healthy, stable and orderly development of financial markets, On the contrary, to some extent, it weakens the financial basis for the realization of citizens' rights. As the financial market evolves from the core of the national economy into a place for speculation, countries lack the necessary legitimacy to impose low taxes or even tax exemptions on them. To tax the financial market, we should pay more attention not only to its regulating function to the development of the financial market, but also to the function of fiscal revenue inherent in taxation. Follow the principle of quantifiable taxation and proceed with the construction of taxation rules for financial transactions.
【作者单位】：中国青年政治学院法律系;
【基金】：作者在德国马克斯—普朗克税法与公共财政研究所承担的博士后研究项目“Income Tax Issues on Structured Financial Transactions”的部分研究成果中国青年政治学院青年教师科研专项项目(项目编号:182040308)资助
【分类号】：D922.22;F832.5

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