略论我国证券交易印花税制度改革问题

Analysis of the Stamp Duty on Securities in China

我国证券市场重要税种之一的印花税作为国家对资本市场进行调控的重要手段发挥了极其重要的作用。但是,印花税税率的频繁调整使得我国证券市场具有浓厚的行政干预的特点,这与我国市场经济改革是不相适宜的,也不利与我国资本市场的健康发展。所以,我国证券印花税制度改革既要顺应中国资本市场发展的趋势,又要符合税收制度改革的需要,既要发挥税收制度的调节功能又要体现法律法规的严肃与公正,不能再走计划经济时代频繁调整的老路。

The stamp duty, one of the important taxes, has played a significant role as an essential method for the nation to adjust and control capital market. However, the frequent changes of stamp duty rate have attached obvious administrative interference signs to the Chinese stock market, which is not appropriate to the market economic reform and is harmful for the healthy development of Chinese capital market. Therefore, the reform of the stamp duty system should meet the needs of both the development of the capital market and the reform of taxation system. At the time when the adjusting function of taxation system is in effect, the justice of laws and regulations should be embodied. Frequent changes in the planned economy period should not be repeated.