我国创业板市场涉税问题初探  

Some Tax Problems about China's Initial Market

作　　者：黄黎明[1] 

机构地区：[1]厦门大学财金系,福建厦门361005

出　　处：《税务与经济》2002年第2期14-16,共3页Taxation and Economy

摘　　要：［摘 要］与主板市场相比。创业板市场在上市门槛和投资风险方面显著不同。作为证券市场的重要组成部分，证券交易税和证券所得税对创业板市场有着重要影响。我国现行证券税制严重制约创业板市场的效率，不利于抑制投机和维护公平。建议：对证券交易税实行轻税政策；开征证券交易所得税；调整对证券投资所得税的课税，以减少重复征税。Abstract: Comparing with the main market, the initial Inarket is diffenent in the aspect of the investment risk. As thekey part of the exchange market, the securities exchange tax and securities income tax influence the initial market, andthe current security system limits the efficiency of thc initial market, which is unfavourable to keep the faimess andprovent speculation. Therefore, some suarestions are made: carrying out light tax to the securities exchang tax, levyingsecurities exchange income tax, regulating the tax to the securitly investment, etc.

关 键 词：创业板市场 证券税制 证券交易税 证券所得税 定义 税收政策 中国 

分 类 号：F812.422[经济管理—财政学] F832.5