我国证券税制改革研究

Studies about the Securities Tax Reform In China

我国证劵市场目前主要存在流转税过重、所得税混乱、财产税缺失、行为税错位等缺陷。现行证劵税制可以在遵循前瞻性和阶段性相统一、独立性和复合性相兼备、刚性和弹性相结合的3大原则的基础上有针对性地进行改革,以达到促进证券市场的稳定健康发展、减轻税负和规范税制以及与国际接轨的目标。

There are primarily Turnover Tax overweight, Income Tax confusion, Property Tax loss, and Behavior Tax dislocation in China. To promote the stable and healthy development of Securities markets, reduce the tax burden and regulate tax system, and link the international community, We can reform existing Securities Tax System on the basis of fol- lowing the three principles,which is short-term and long- term, independent and composite, rigid and flexible.