论完善我国证券市场税收制度

On the Perfection of Tax System of China's Stock Market

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。但我国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。本文从对完善我国证券市场税收制度的基本出发点的分析着手,在系统分析我 国证券市场税收制度存在的问题的基础上,提出了完善我国证券税收制度的相关政策建议。

China's stock market becomes more international and professional. But there are still some imperfections in the tax system, which affect the healthy and stable development of it. Beginning with the analysis on basic principles, based on the discussion of practical problems, this thesis puts forward some advice to perfect its tax system.