本文梳理了台湾地区期货交易所得课税的立法演变过程,认为对期货交易复征所得税体现了税法的公平原则和量能课税原则,但复征后仍存在法律规定粗糙、容易诱发税收套利等问题。并基于台湾的经验与不足对大陆地区相关期货交易所得税制的完善提出了建议。 This article combs the legislative evolution of taxation in the futures trading in Taiwan and argues that the income tax on the complexities of the futures trading reflects the principle of fairness and the principle of quantity and taxability. However, there still exist some rough rules in the law after the expropriation, which can easily induce tax arbitrage And other issues. Based on the experience and shortcomings of Taiwan, the paper puts forward suggestions on how to improve the tax system of the futures exchanges in the Mainland.