Since the 1970 s, financial innovation become a phenomenon which is of particular concern in the field of economics finance. Financial innovation not only have a booming developed in the country's financial markets, and play an important role in the international financial market. Not only in terms of financial products, and occur in the financial system, financial technology etc. So brings the huge challenge to tax policy. With the speeding up of the global integration of economic, and more widely used of electronic information technology in the financial field, the tax policy of financial innovation will become an important subject in our country. In this paper, based on the basic theory of the tax policy of financial innovation to do a brief preview and review.
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