我国资本市场税收制度的问题与对策

Problems and Solutions on China’s Tax System of Capital Market

资本市场税收政策的完善,关系到资本市场的稳定发展。如何构建体系完整、层次多样、导向合理的税制体系,是完善资本市场税收政策的重要内容。本文在分析资本市场税收机制效用及当前我国资本市场税制存在的主要问题基础上,提出了完善我国资本市场税收制度的建议。

The perfection of the tax system is of vital importance to the stable development of capital market. As a result, it is necessary for China to build a complete, multi-level and reasonable tax system. To achieve that end, this article analyzes the utilities and the main problems of China＇s existing tax system of capital market, and then makes some suggestions on its improvement.