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本文认为,目前我国的证券市场税制存在着政策不完整、课税面狭窄、税负不公、重复性课税严重、对证券市场调控乏力等诸多问题。而改进和优化证券市场税制对支持和促进证券市场健康、规范发展将会产生积极作用。具体建议为,重构证券市场税收体系,由目前以证券流转税为主体税种的税制模式转向以证券所得税为主体税种的税制模式,并按照证券一级市场和二级市场的层次,针对证券交易、证券利得和证券财产转让等客体设计系统、健全的证券税收体系。
This paper argues that at present, there are many problems in our country’s stock market tax system, such as incomplete policies, narrow tax collection, unfair tax burden, heavy taxation repetition and sluggish securities market regulation. Improving and optimizing the securities market tax system will play an active role in supporting and promoting the healthy and standardized development of the securities market. The specific suggestion is to reconstruct the tax system of the securities market from the current tax model with the turnover tax of the securities as the main type of tax to the tax model with the tax of the securities as the main type of tax and according to the level of the primary and secondary markets of the securities, , Securities profits and securities property transfer and other object design system, a sound securities tax system.