完善我国证券市场税收法律制度的思考

A Discussion on the Improvement of Securities Tax Law

我国证券市场的税收制度设置大致可以概况为四个环节和四个税种,从总体上看已经初步形成了以证券交易印花税和证券投资所得税为主的证券税收制度模式,这一模式对我国证券市场发展的初期起到了一定的调控作用。然而,随着我国证券市场逐步趋向成熟,这一模式也逐渐暴露出许多问题与不足,表现为缺乏一个相对完整的税收法律体系、证券交易环节中存在税负不公、持有环节中重复课税严重以及遗赠环节缺乏相应的税种。需要我们考察国外证券市场税制建设的先进经验,并根据我国证券市场的发展趋势及时对我国证券税收制度做出相应的调整和完善。

China ’ s securities tax system can be summarized as four sessions and four categories of taxes .Based on the securities transactions duty tax and income tax , it has played an important role in the develop-ment of our security market.However , as China ’ s securities market goes gradually mature , this tax system has exposed many problems and shortcomings , for example, the lack of a relatively complete system of tax law;the existence of unfair tax burden in the exchange process; double taxation when holding securities and the lack of relevant taxes.We need to adjust and improve the securities tax system on the basis of the trend of China ’ s securities market.