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The Research of Tax Problem of the Financial Derivative Product

Author: YuSha
Tutor: LiJunMing
School: Shanghai Jiaotong University
Course: Legal
Keywords: the financial derivative products turnover tax income tax value-added tax tax treaty
CLC: D922.22
Type: Master's thesis
Year: 2012
Downloads: 81
Quote: 0
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Abstract


The financial futures, which is the first financial derivatives, was born inChicago Mercantile Exchange (Chicago Mercantile Exchange) in1972. Withthe rapid pace of the development, the financial derivatives had played animportant role in the financial market system throughout the world. As we allknow, it is used to avoid market risks as financial institutions or anintertemporal hedging tool, that need to be dependent on the characteristics offinancial derivative products, including the cross-term, leveraged, linkage,and high risk. When the world witness the rapid development of financialderivatives and its steadily growing status at the same time, thecharacteristics of the double-edged sword of it had been reflected in theglobal financial crisis. In the practical application of financial derivatives, thecharacteristics of the lacking of internal control, unpredictable information, the lagging legislation contributed to the existence of a fundamental source offinancial risks.China’s financial derivative product market is under rapid developmentthough it starts late, which causes China’s tax system is more serious lagbehind compared to Western countries, the tax system is very immature. Howto make financial derivative product both serve for the development ofChina’s financial markets and protect the greatest degree of the interests ofinvestors is the biggest reason for the corresponding laws and regulationswhich need to develop and modify urgently. Therefore, build sound financialderivatives market tax system to standardize and guide the healthydevelopment of the derivatives market of China’s financial, to accelerate itsprocess of internationalization, to guard against and defuse financial risks thedevelopment of China’s financial markets are of great significance, at thesame time this will bring a great challenge to national tax system.In the first part, it will be a brief introduction of the types and basiccharacteristics of financial derivatives, their state of development in today’sworld, as well as the tax policy status of China’s financial derivatives marketand the analysis of the relevant laws and regulations of OECD countries anddistricts; Then, it will discussed the following challenge such as the currenttax system, the rule of taxation, and the tax link in detail; Finally, on this basis, a solution will be proposed,which aimed at the challenges mentionedin the previous section, including the principle of taxation of financialderivatives market on the current tax system, the principle of taxation, the taxlink and the tax system design.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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