证券交易税的功能变迁与制度重构  

Function Change and Institutional Reconstruction of Securities Exchange Tax

作　　者：王彦光 WANG Yanguang

机构地区：[1]北京大学法学院

出　　处：《中国政法大学学报》2022年第2期141-154,共14页Journal Of CUPL

基　　金：国家社科基金重大专项“税收立法的核心价值及其体系化研究”(项目批准号:19VHJ008)的阶段性成果。

摘　　要：证券交易税是调制证券市场的重要手段,但中国尚未进行证券交易税的专门立法。证券交易印花税从17世纪末诞生发展至今,经历了从财政收入到调制市场的功能变迁,而利用证券交易税抑制金融投机的思想也经历了三次兴起与深化。证券交易税目的在于稳定金融市场,抑制其赌博性,以体现对富强、诚信、公正、和谐等价值的追求。基于证券交易税的上述立法价值追求,应当构建以“持有时间”为基础的累退制证券交易税,由全国人大以法律的形式立法,并授权证券监管机关临时调整,以应对突发金融事件。同时,与多层次资本市场的差异化监管相对应,在不同的证券市场中应当适用不同税率的证券交易税。Securities exchange tax is an important means to regulate the securities market,but China has not yet carried out special legislation on securities exchange tax.Since the birth and development of the securities exchange stamp duty in the late 17th century,it has experienced changes from fiscal revenue to market regulation.The idea of using the securities exchange tax to suppress financial speculation has also experienced three rises.The purpose of the securities exchange tax is to stabilize the financial market and restrain its gambling nature,so as to reflect the pursuit of values such as prosperity,integrity,justice,and harmony.Based on the above-mentioned legislative value pursuit of the securities exchange tax,a regressive securities exchange tax based on“holding time”should be established,and the National People’s Congress should enact legislation in the form of law and authorize the securities regulatory authority to make temporary adjustments to deal with unexpected financial emergency.At the same time,corresponding to the differentiated supervision of the multi-level capital market,securities exchange taxes with different tax rates should be applied in different securities markets.

关 键 词：证券交易税 累退制 调制证券市场 税收立法价值 

分 类 号：D922.22[政治法律—经济法学]