我国证券交易税种浅析

A Simple Analysis of the Security Exchange Taxes in China

我国证券交易税种从理论上包括所得税、行为税、印花税等几大类，但实际操作上只有印花税一种，税种单一，税制不完备，已严重地阻碍了证券市场的规范发展和健康成长。在新世纪证券市场“规范中发展”的前提下，如何在适当时机推行证券税制改革，是证管部门、金融机构和每一个投资者都应该关心并努力去解决的问题。

Theoretically, security exchange taxes include income tax, behaviour tax, stamp tax and several oth- er kinds. But there is only stamp tax in practical operation. This kind of single tax and incomplete taxation have seriously obstructed the way of the standard development and healthy growth of our security market. How to promote the reform of security taxation on the premise of 'standard development' in the new century is a burning issue which the security administration, financial agencies and every investor should care about and make efforts to solve.