創(chuàng)新金融工具的所得課稅法律問題研究.pdf

1、廈門大學(xué)碩士學(xué)位論文創(chuàng)新金融工具的所得課稅法律問題研究姓名：詹強峰申請學(xué)位級別：碩士專業(yè)：法律指導(dǎo)教師：李剛20080401ABSTRACTABSTRACTInnovativefinancialinstruments(IFIs)havebecomeanessentialtoolofmodembusinessandinvestmentThroughtheirabilitytoseparate，replicate，andrecombinee

2、conomicattributesintonewformsoftransactions，financialinstrumentsenabletheshiningandredistributionofrisksIndeed，thegrowingsophisticationofthesetransactionshasbeendrivenbythedemandsfrombusinessandfinancialmarketsformoreeff

3、ectiveriskmanagementThesedevelopments，howeverraiseseriouschallengestoincometaxsystemsWhilesomedevelopedcountries(regions)havepartiallydevelopednewtaxationschemestodealwithIFIs，nocountryhasfullygrappledwiththeissuesposedb

4、yIFlsIFIshavebeendevelopingfastinChinaforthepast10yearsSomenewkindsofIFIs，suchasfuturesandwarrantarenowavailableinChina’SfinancialmarketA1ltheseIFIshavethepotentialtochallengecurrentincometaxsystemThisthreathasalreadyatt

5、ractedtheattentionofmanyscholarsTheoverallideaofthisthesisisasfollows：firstlyfinancialtheorybehindlegalphenomenaisintroducedonbasisofinternationalscholars’studywhichformsthebasisforanexplorationaboutthechallengesimposedb

6、yIFlstowardscurrentincometaxsystems；then，internationalpracticeofdealing、們mIFIsisintroducedwiththemethodofcomparision；finally，suggestionsabouthowtoimproveChina’SIFIsincometaxsystemarcmademainlyinthreeaspectsKeywords：Innov