关于股息红利税收政策问题的思考  

Some Thoughts on Dividend Tax Policies in China

作　　者：谭珩[1] 

机构地区：[1]国家税务总局政策法规司,北京100038

出　　处：《涉外税务》2012年第12期5-7,共3页International Taxation In China

摘　　要：近年来,中国股市持续低迷,不符合中国经济发展的基本面,有学者提出调整对股息红利所得的税收政策。针对这些主张,本文首先分析了股民持股期限的决定因素,进而对差异化税收政策能否控制短期炒作做出了判断,认为税收政策不能代替行业管理制度发挥作用,只有行业管理制度跟上要求,税收政策才能起到助推作用。Stock market in China keeps in downturn in recent years, which is not in accordance with the fundamental plane of economic development in China, and therefore some scholars argue that it is necessary to adjust tax policies concerning the dividends and bonus income. As for these arguments, this paper first analyzes the decisive factors for share-holding duration, and then makes a judgment on whether differentiated tax policies can control the short-term speculation or not, and finally comes up with a conclusion that the industry administration system of stock market cannot be replaced by tax policies, which can only play auxil- iary role based on the imnroved administration svste^m t^f ~tn,~k rnnrke^t

关 键 词：股息红利所得 证券交易印花税 个人所得税 

分 类 号：F832.51[经济管理—金融学] F812.42