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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 duty should be based on the principles of tax law and the principle of legislation. In the entire stamp duty system, the stamp duty has a different status from the stamp duty on securities transactions. Considering the current state of tax burden in our country, it is not important to improve the status of ordinary stamp duty in the tax system, but to rationalize the tax distribution between the central government and local governments. The imposition of ordinary stamp duty may not necessarily raise citizens’ awareness of tax payment, but will increase unnecessary The tax burden, therefore, the abolition of ordinary stamp duty may be the best choice. The stamp duty on securities transactions is one of the measures in our country to regulate the relative mildness of the market. Although it may sometimes cause market turmoil, it is more in line with market requirements than direct administrative means. Therefore, under the guidance of the principle of taxation, Make a legislative plan for it. Under the requirements of tax legitimacy and rationality, the decline of ordinary stamp duty and stamp tax on stock exchange have foreshadowed the different paths of development for both.