印花税体系的改革:两种印花税存废之辩  

Reform of Stamp Tax System:A Debate of Aboliton of Two Stamp Taxes

作　　者：林烺[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《税务与经济》2016年第3期1-6,共6页Taxation and Economy

摘　　要：印花税的改革应该在综合税法原理与立法原则的基础上进行。在整个印花税体系中,普通印花税与证券交易印花税有着不同地位。考虑到我国目前的税负状态,重要的不是提高普通印花税在税收体系中的地位,而是理顺中央与地方的税收分配关系;征收普通印花税未必会提高公民的纳税意识,反而会增加不必要的税负感,因此,取消普通印花税可能是最优选择。证券交易印花税则是目前我国政府所掌握的调节市场相对温和的手段之一,尽管其有时会造成市场动荡,但较之直接的行政手段更加符合市场要求,因此,需要在税收法定原则的指导下对其做出立法规划。在税收合法性与合理性的要求之下,普通印花税的没落与证券交易印花税的一家独大已经预示了两者不同的发展道路。The reform of stamp tax should be based on a comprehensive tax law principles and legislative principles. The normal stamp tax and securities exchange tax have different positions in the whole stamp tax system.Given the current state of tax burden in China,the priority should not be given to the status increase of stamp tax,but to the rationalization of the tax distribution relationship between central and local governments. To levy stamp tax may not raise the awareness of citizens. However,the citizens will have unnecessary tax burden on shoulder. Therefore,the abolition of stamp tax may be the best choice. Securities exchange tax is currently one of relatively modest means of the government to regulate the market. Though it could sometimes cause market turbulence,it is more lined with market requirements compared to the direct administrative means. Hence,the legislative plan of securities exchange tax should be made under the guidance of the legal principle of taxation. Under the tax requirements of legality and rationality,the decline of stamp tax and stamp tax on securities transactions dominance show different paths of these two taxes.

关 键 词：印花税 证券交易税 税制改革 证券市场调控 

分 类 号：DF432.3[政治法律—经济法学]