随着股权分置改革试点公司——宝钢股份权证的发行与交易,我国重新开启了期权交易的大门,这预示着我国的金融衍生工具市场将进入新的发展时期。本文立足于我国金融衍生工具市场的实践,借鉴国际经验,提出构建我国金融权证工具市场税制的设想。 With the issuance and trading of Baosteel’s share warrants, a pilot share-splitting reform company, China has opened the door to option trading again, which indicates that China’s financial derivatives market will enter a new period of development. Based on the practice of China’s financial derivative market, this paper draws lessons from international experience and puts forward the idea of ​​building a tax system for the financial warrant market in China.