论文部分内容阅读
征收金融交易税是后危机时代宏观审慎监管的工具之一,旨在增加金融交易成本、遏制投机行为、促进金融市场稳定。2013年2月14日,欧盟委员会正式通过并推出金融交易税,将从2014年1月起在欧盟11个国家对金融工具交易征税,征收遵循居住地原则和发行原则。尽管对于我国是否应该征收金融交易税争议很大,但仍应积极研究,加强宏观审慎监管,引导金融支持实体经济。
The collection of financial transaction tax is one of macroscopist prudential supervision tools in the post-crisis era. It aims to increase the cost of financial transactions, curb speculative activities and promote the stability of financial markets. On February 14, 2013, the European Commission formally passed and introduced the financial transaction tax, which will levy tax on transactions of financial instruments in 11 EU countries starting from January 2014, subject to the principle of residence and issuance. Despite the great controversy over whether China should levy a financial transaction tax, we should still actively study and strengthen macro-prudential supervision to guide finance in supporting the real economy.