论中国证券市场课税的公平与效率  

On the Fairness and Efficiency of China 's Securities Market Taxation

作　　者：茆晓颖[1] 

机构地区：[1]苏州大学东吴商学院,江苏苏州215021

出　　处：《预测》2012年第6期35-39,共5页Forecasting

基　　金：江苏省教育厅高校哲学社会科学基金资助项目(09SJB790034);苏州市哲学社会科学重大资助项目(12-A-03)

摘　　要：证券市场税收制度是指与证券市场的行为主体或其行为相关的税收政策及制度规定。总体来说,对证券市场课税公平与效率的认识和估计,可以分为赞成派和反对派。在发展中国家,实施公平必须与经济发展相联系,与资源的利用效率相联系。通过分析中国证券发行环节、交易环节、所得环节和遗赠环节课税的公平与效率,本文提出了优化我国证券市场税收制度的政策建议。The tax system of the securities market means that the tax policy and system requirements related to the securities market actors or their behavior. Overall, awareness and estimates of the fairness and efficiency of the securities market taxation, can be divided in favor and the opposition. In developing countries, implementation of fairness must be linked with economic development and efficient use of resources. By analyzing the fairness and efficiency in China＇ s stock issuance, stock exchange, stock income and stock legacy, this paper presents the policy recommendations to optimize the tax system of China＇ s securities market.

关 键 词：证券市场 税收 公平 效率 

分 类 号：F810.42[经济管理—财政学]