我国证券市场税收制度的问题及对策

The Problems and Countermeasures of the Tax System in Our Stock Market

目前,中国的证券市场正向着市场化、国际化、规模化、专业化的方向发展,但证券税收制度却存在着种种不足,影响了我国证券市场的规范、健康、稳定发展。构建完善的证券市场税收制度应该从以下几方面着手:适时开征证券交易税;完善证券投资所得税;完善证券交易所得税,调节证券交易级差收益;统一证券市场。

The tendency of China's stock market is aiming at marketization,internationalization,scalization and specialization.But there are some defects in the tax system of our stock market,which influences the scale,healthy and stable development of the market.Therefore,some countermeasures should be taken to perfect our tax system of the stock market:Levy securities exchange tax now and then,perfect portfolio income tax,perfect stock exchange tax,adjust the level gap of the stock exchange and integrate the stock exchange market.