证券流转税:现状分析、国际趋势与改革思路  

The Turnover Tax of the Stock:Current Analysis,International Tendency and Reform Thinking

作　　者：蔡庆丰[1] 吴斌[1] 

机构地区：[1]厦门大学,福建厦门361005

出　　处：《税务与经济》2004年第3期58-60,共3页Taxation and Economy

摘　　要：我国目前的证券税制以证券交易印花税为主体税种。从长远来看,我国应逐步完善证券流转税制,实行证券交易税和印花税兼征制度。改革我国的证券流转税,在证券交易环节用证券交易税代替印花税,不能仅限于更名,而应有实质性的改变。The tax system of the current security is taken the stamp tax of the stock exchange as its main type of tax.From the long run,the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented.There should be an essential change in the reform of our turnover tax of stock,for example,the stamp tax should be replaced with the tax of stock exchange in the course of stock exchange.

关 键 词：证券流转税 中国 证券市场 税收征管 印花税 证券交易税 

分 类 号：F812.424[经济管理—财政学] F832.51