2005-12-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/681640摘要：本文藉由訪談國內證券商，瞭解我國證券商經營衍生性金融商品所面臨之課稅問題，再經由學術理論之分析與國外有關課稅理論與國際課稅經驗之探討，提出對我國相關課稅改進措施之建議，以達成「改善現行衍生性金融商品課稅方式，促進整體衍生性金融商品市場發展」之目的。<br> Abstract: This study starts with interviewing security dealers to discover current predicament of derivatives taxation confronted by dealers. Secondly this study surveys foreign countries taxation experience, and explores related tax theories on derivative financial instruments. Based on research findings, this study raises suggestions for improving the system of derivatives taxation with an aim to promoting the prosperous development of derivatives market.衍生性金融商品證券商稅務行政國際租稅derivativessecurity dealertax administrationinternational taxation