Gîn-hâng sòe
Gîn-hâng suè (bank tax) hi̍k-tsiá gîn-hâng khiò-suè (bank levy) sī tī 2007-08 nî kim-iông guî-ki puē-kíng hā thó-lūn ê tuì gîn-hâng ting-siu ê suè.Gîn-hâng suè sī tuì kim-iông ki-kòo ê hong-hiám tsu-pún ting-siu ê, bî pau-kuat liân-pang pó-hiám tsûn-khuán, bo̍k-tik sī tsóo-tsí gîn-hâng sîng-tam bô pit-iàu ê hong-hiā. Gîn-hâng suè sī tsiam-tuì tsió-sòo king-giām hong-hù ê la̍p-suè jîn ting-siu ê, pīng-bô ti̍k-pia̍t phái liáu-kái. Gîn-hâng suè ē-tàng iōng-lâi té-siau bo̍k-tsiân suè-siu hē-thóng tuì gîn-hâng ê kok-tsióng póo-thiap hong-sik; pí-jû khàu-tû put-liông tāi-khuán tsún-pī-kim (貸款準備金), iân-tî tuì kok-guā siu--tio̍h ê lī-sik ting-suè, í-ki̍p siu-kòo kî-thann gîn-hâng, pīng-tshiánn lī-iōng i-ê sún-sit té-siau bī-lâi ê lîng-li̍k siu-ji̍p. Uānn-kù-uē-kóng, gîn-hâng suè sī 2008-nî kim-iông guî-ki liáu-āu iōng-teh kiù-tsōo tuā-hîng gîn-hâng ê la̍p-suè jîn tsu-kim ê sió-gia̍h pò-siau; pīng-tshiánn king-kuè tsing-sim siat-kè, kan-na tsiam-tuì tsi̍t-kuá-á hông jīn-uî "Tuā-kah bē-īng-eh tó" (too big to fail) ê ki-kòo.[1]
Tī 2010-nî 4-gue̍h 16-ji̍t, kok-tsè huè-pè ki-kim tsoo-tsit (IMF) thê-tshut sann-tsióng khó-lîng ê ìng-tuì guî-ki ê hong-àn; tsia ê hong-àn sī ìng G20 líng-tō jîn tsá-sian tī 2009-nî 9-gue̍h G20 Pittsburgh hong-huē tíng-kuân thê-tshut ê iau-kiû, iau-kiû tsi̍t-hūn tiâu-tsa pò-kò ìng-tuì guî-ki ê suán-ti̍k.[2] Kok-tsè huè-pè ki-kim tsoo-tsit suán-ti̍k tsi-tshî "kim-iông ún-tīng kòng-hiàn" (FSC) suán-hāng, tsiânn-tsē muî-thé kā i kiò-tsò "gîn-hâng suè". Teh kok-tsè huè-pè ki-kimtsoo-tsit ê pò-kò tsiân-āu, koh-kok ling-to-jîn tsiū tsit tsióng "gîn-hâng suè" ing-kai sī tsuân-kiû sìng ê iah-sī puànn tsuân-kiû sìng ê, hi̍k-tsiá i kám-sī ing-kai kan-na sik-iōng teh bóo tsi̍t-kuá-á kok-ka tsìn-hîng siong-tong tuā ê piān-lūn.
Tsù-kái[siu-kái | kái goân-sí-bé]
- ↑ Avi-Yonah, Reuven S. (2011-01-31). "Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes". Accounting, Economics, and Law (ēng Eng-gí). 1 (1). doi:10.2202/2152-2820.1008. ISSN 2152-2820.
- ↑ Richard T. Page, "Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis?" 85 Tul. L. Rev. 191 (2010).
Tsham-ua̍t[siu-kái | kái goân-sí-bé]
- Financial Crisis Responsibility Fee
- Capital levy
- Currency transaction tax
- Financial transaction tax
- List of G-20 summits
- Robin Hood tax
- Spahn tax
- Tobin tax
- Transfer tax