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本文简要梳理我国期货市场税制的发展历程,试图对中国期货市场税制20年试点进程进行客观评价,并在此基础上提出如何完善我国期货市场税制在期货市场发展过程中的功能定位。
This paper briefly reviews the development history of China’s futures market tax system, tries to objectively evaluate the 20-year pilot process of China’s futures market tax system, and on this basis proposes how to improve the functional orientation of China’s futures market tax system in the futures market.