证券税制的发展动态与政策调整被引量：3

Securities Tax Systems: Trend of Development and Policy Adjustment

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摘要证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。国外的证券流转税正朝宽税基低税率方向发展,其作用日渐淡化;证券投资所得税的税率不断下调,计税方法不断优化以处理股息重复征税;证券交易利得税正逐步推广,税负普遍从轻。我国现行的证券交易印花税和证券投资所得税的税负偏重,调控功能较弱,证券交易利得税也不完整。我国的证券税制政策调整,应以宽税基低税率来改革证券流转税,运用一体化方法完善证券投资所得税,并合理设计计税依据和税率以健全证券交易利得税。 Securities tax systems deal with securities indirect tax, securities investment income tax and securities capital gains tax. Securities indirect tax systems in foreign countries are developing according to the principle of ＂wide basis and low rate＂ and their role is gradually fading away. The rates of securities investment income tax are constantly on the decline, and many methods are designed to deal with double taxations of dividends. The capital gains tax is popularized gradually and its rates are getting low generally. China＇ s securities stamp tax and securities investment income tax are confronted with problems. For example, tax burdens are too heavy, functions of coordination and control are too weak, and the capital, gains tax system is incomplete. China should make active adjustments in her policies on securities tax, reform her securities indirect tax system according to the principle of ＂wide basis and low rate＂, adopt integrative methods to perfect her securities investment income tax system, and design proper methods of tax calculation and tax rate to construct her capital gains tax system.

作者雷根强沈峰

机构地区厦门大学经济学院

出处《厦门大学学报（哲学社会科学版）》 CSSCI 北大核心 2007年第4期52-57,104,共7页 Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基金国家社会科学基金项目(04BJY072)

关键词证券印花税股息税利得税 securities, stamp tax, dividend tax, capital gains tax

分类号 F810.422 [经济管理—财政学]

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参考文献8

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