证券课税的经济效应分析与我国证券税制的完善

An Analysis on the Economic Effect of Taxation and the Perfection of the Tax System

国际上成熟的证券市场课税一般包括印花税、证券交易税、证券所得税以及证券遗赠税。据此 ,我国的证券市场税制体系应循着这样的思路 :改革证券交易印花税 ,开征证券交易税 ,完善证券流转税体系 ;加强对证券交易所得和证券投资所得的课税 ,完善证券所得税体系 ;

The tax in the international mature stock market contains stamp tax,securities exchange tax,securities income tax and securities bequest tax.Therefore,the tax system of our stock market should follow:as the following:reform the stamp tax of securities exchange,collect trade tax,perfect the turnover tax system of securities,strengthen securities exchange income tax and income tax of securities investment,perfect the tax system of securities income tax and improve the tax of securities transfer.