从功能变化看我国印花税未来的改革方向--基于历史和比较视角  

Future Reform Direction of China's Stamp Tax Based on its Changed Function:From Historical and Comparative Perspectives

作　　者：贺燕[1] 姚迪 He Yan;Yao Di

机构地区：[1]首都经济贸易大学法学院

出　　处：《财政科学》2023年第6期21-33,共13页Fiscal Science

摘　　要：《印花税法》通过后,尚有印花税的功能定位及课税范围优化问题遗留。从国外看,随着经济社会的发展和各国税制的变化,印花税的功能定位从收入功能转向调控功能,课征范围大为限缩。我国自清朝引入印花税后,印花税的收入功能并未如预期发挥,新中国成立后印花税已经偏离了凭证税朝着交易税方向发展,与增值税的课征范围多有重叠,且课征的合同范围未能根据《民法典》作出相应调整。本文建议,未来印花税可以调控功能为主,逐步缩小课税范围,取消对合同和产权转移书据、营业账簿等课征,仅对证券交易课征。Though the new Stamp Tax Law has be passed,the problems of how to design its goal,and how to optimized its scope,remains un-solved.In foreign countries,with the development of economy and involvement of the overall tax system,the goal of stamp tax has been changed from raising revenue to regulating and controlling market,and the tax scope has been dramatically narrowed.From the time China first adopted stamp tax in Qing dynasty,it had never raised enough revenue as expected.From the foundation of PRC till today,stamp taxation has deviated from document tax to transaction tax,which lead to an overlap of tax base with VAT,and the contract types under imposition hasn't been adjusted according to Civil Code.In the future,stamp tax should be aimed at regulating and controlling market,and its tax scope should be narrowed to focus on securities transactions only,by cancelling the imposition on contracts and property transfer documents,business books,etc.

关 键 词：印花税 凭证税 印花税改革 证券交易税 

分 类 号：F810.2[经济管理—财政学]