我国证券市场税收制度改革研究  

Research on China's Securities Market Tax Reform

作　　者：向凯[1] 

机构地区：[1]广东技术师范学院会计学院,广东广州510665

出　　处：《税务与经济》2009年第6期84-87,共4页Taxation and Economy

摘　　要：一套完善有效的证券税制体系应是多税种构成、多环节调节的复合性税制体系。我国现行证券税制体系存在结构不合理、税收政策工具单一、税负不公、重复课税和税负过重等问题,导致其在筹集财政收入、抑制证券投机、调节社会分配和维护证券市场秩序等方面乏力。改进我国证券市场税收制度的政策建议为:证券发行环节课征证券交易印花税;取消股票交易印花税,代之以证券交易税;改进证券投资所得税;择时开征证券交易所得税或资本利得税;开征遗产税和赠与税。A sound and efficient securities tax system should be multi -tax, multi -link adjustment, and compound tax system. But there are many problems in China＇s current securities tax system, such as irrational structure, single tax policy instrument, unfair tax, double taxation and excessive tax, etc. Due to these problems, it is hard to raise fiscal revenue, curb securities speculation, adjust social distribution and maintain the securities market order. So the suggestions, which are used to improve the tax system policy, are： levying the securities stamp duty; abolishing stamp tax on stock trading and replacing them with securities transaction tax; improving securities investment income tax; levying estate and gift tax.

关 键 词：证券税制 证券流转环节 税制结构 政策建议 

分 类 号：F810.422[经济管理—财政学]