信息税及其对证券市场会计信息披露问题的治理

Information Tax (IT) and Its Role as a Measure to Regulate Accounting Information Disclosure in Securities Market

随着我国证券市场的发展,证券市场的法定信息披露、信息披露监管、会计准则建设等信息的公共服务越来越重要,而证券市场现行较为单一的证券交易税收制度作为公共服务开支的来源很难保证这些公共服务的有效提供。开征信息税所产生的收入、支出和调节等作用会产生一定的政策效应,如提高证券市场信息披露利益相关者对虚假信息披露问题进行治理参与的积极性,提高信息披露监管、信息披露规则建设和合法信息权利保障工作的财力支持,从而有利于证券市场信息披露质量、信息监管质量的提高,有利于证券市场有效性的提高和信息披露利益相关者合法权益的维护。

As our securities market developing, such public goods as legal information disclosure, information disclosure regulation, accounting standards setting, and its high quality as well, become more and more important, however, which are not sufficiently supported by the current simplified mechanism of securities transaction tax in securities market. The article begins with the new concept ＂ Information Tax （IT）＂ and the principle to levy IT, and then discusses the effects of IT＇s levy, which include IT＇s driving the stakeholders of financial information disclosure to play more active roles in the disclosing process, and IT＇s acting as an ideal financial support for the regulation authority and the accounting standards setter to improve the quality of their public goods. The article suggests IT act as a measure to cope with the disclosure issues such as the distortion of accounting informa- tion disclosure and beneficially to improve the efficiency of securities market.