我国证券市场税收制度浅析

A Superficial Analysis on the Tax System of Our Stock Market

我国的证券市场正向着市场化、专业化、规模化和国际化的方向发展,而我国现行的证券税收制度存在着种种不足,影响了证券市场的规范、健康、稳定发展。借鉴国际经验,建议适时开征证券交易税;统一上市公司的企业所得税;消除对公司和股东个人股息、红利的重复征税。

The tendency of China's stock market is aiming at marketization, specialization, socialization and internationalization. But there are some weaknesses in the tax system of our stock market. Therefore, some countermeasures should be taken to perfect our tax system of the stock market: levy securities exchange tax now and then, integrate the policy of business income tax of the quoted company, clear up the double taxation of personal dividend and dividend from the business and stockholders.