我国证券市场税制改革研究  

Research on China's Securities Market Taxation Institution Reform

作　　者：洪江[1] 

机构地区：[1]安徽财经大学研究生部,安徽蚌埠233041

出　　处：《河南金融管理干部学院学报》2007年第4期113-116,共4页Journal of Henan College of Financial Management Cadres

摘　　要：我国证券市场目前存在流转税过重、所得税混乱、财产税缺失、行为税错位等问题。证券税制应在遵循前瞻性与阶段性相统一、独立性与复合性相兼备、刚性与弹性相结合三大原则的基础上有针对性地进行改革,以达到促进证券市场稳定健康发展、减轻税负和规范税制以及与国际接轨的目标。从长期来看,对证券行业征收增值税甚至免税可能是最优选择。但对证券税制进行根本改革的大环境尚不成熟,我国金融和税制的完善还需要一段时间,因此,现阶段最切实可行的方案是对证券行业继续征收营业税,同时进行相关调整。Many problems exist in China＇s securities market, income tax, lack of property tax, misplacing of behavior tax, such as, overburdened circulation taxation, disorderly etc. Securities taxation institution should be made corresponding reform basing on abiding three rules conforming portentous and periodic natures, combining independence and complexity, rigidity and flexibility, in reaching goals of promoting steady, healthy development of securities market, lessening tax burden, normalizing taxation institution, and conforming international standards. In the long - run, value added tax, even exemption of tax will be optimal for securities market. But the environment for essential reform of securities taxation institution are not mature. We meed some time in perfecting China＇s finance and taxtion institution. Therefore, the most viable scheme in the present stage is to continue levy operation tax on securities industry with related adjustment at the same time.

关 键 词：证券市场 税制改革 证券交易税 国有资产 

分 类 号：F830.91[经济管理—金融学] F810.422