证券流转税:理论分析与改革建议

Security Turnover Tax: Theoretical Analysis and Reform Suggestions

我国证券市场流转税的改革必须以促成证券市场的良性运行为根本目的,以引导对整个社会资本的优化配置为最终目标,以尽量不造成政府收入的大幅波动为前提,并以此为依据,对是否应该正名、如何拓宽税基、怎样差别税负、能否单向征收等问题进行梳理。

The reform of the market of security turnover tax should set the well-running of the security market as its fundamental target,and set as its eventual goal the optimization of the collocation of all the social resources. To avoid great fluctuation in the government＇s revenue,which is a prerequisite and the basis ,this paper touches and tidy up the questions such as whether to make a definition, how to expand tax base, how to differentiate tax burdens, if it＇s possible to collect tax unilaterally, and so on.