摘要
在金融危机的严重冲击之下,构建全球金融监管法律框架己成为国际社会必须面对的艰巨任务。托宾税作为金融监管制度的重要工具重新备受关注。在后危机时代,实施全球金融交易双层征税制度有其必然性。依据全球金融交易双层征税权,构建国际与国内双层税收法律制度,能够消除传统托宾税方案的实施障碍。
Under the severe shock of financial crisis,it has become an imperative task for international community to build a global financial regulatory legal framework.As an important tool of financial regulation,Tobin tax regains attention.There exists a necessity to implement a dual-level tax system for global financial transaction in this post-crisis era.It is able to eliminate the main obstacle to Tobin tax if a global and domestic dual-level tax system can be constructed under the global dual-level taxing power for global financial transaction.
出处
《上海金融》
CSSCI
北大核心
2012年第10期26-29,116,共4页
Shanghai Finance
基金
教育部人文社会科学研究规划基金项目(12YJA790173)的资助
关键词
全球公共品
金融安全
托宾税障碍
双层征税权
双层税法制度
Global Public Goods
Financial Security
Obstacle to Tobin Tax
Dual-level Taxing Power
Dual-level Tax System
