摘要
金融危机爆发后,欧洲大陆重提金融交易税的开征,在理论和实践中引起强烈反响。文章对金融交易税从税法上进行反思,探寻金融交易税的正当性和本质,基于纳税人权利和税收法定原则研究弥合与重构我国证券交易税的路径。
After the financial crisis,financial transaction tax was levied again in Europe,which has aroused strong repercussions in theory and practice.The article makes reflection on financial transaction tax through tax law,researches the legitimacy and nature of financial transaction tax,bridges and reconstructs the way of securities transaction tax of our country based on taxpayers＇ rights and the research of legal principles of taxation.
出处
《山西省政法管理干部学院学报》
2012年第3期124-126,132,共4页
Journal of Shanxi Politics and Law Institute for Administrators
关键词
金融交易税
正当性
税收法治
financial transaction tax
legitimacy
tax law
