摘要
目前,我国的证券市场已初具规模,但证券税制的立法远未跟上证券市场发展的步伐,迫切需要对其进行改革,建立起具有前瞻性、符合中国国情并与国际接轨的具有中国特色的证券税制体系。我国应借鉴世界发达国家成熟证券市场的经验,实现由以证券交易印花税为主体税种的流转税制向以资本利得税为主体税种的所得税制的转化,充分发挥税收调节收入分配的作用;拓宽税基,降低税率,使国家既能取得应有的财政收入,又可以最大限度地减少税收对资本运动所带来的负面影响,以利于投资决策建立在更加市场化的基础之上。
At present, China's securities market has begun to take shape, but our securities tax system has not kept pace with the development of securities market. It is urgent to reform the tax system, establish a tax system with Chinese characteristics.China should learn from developed countries mature securities market experience, transferred securities transaction stamp tax as the main tax of turnover tax to the capital gains tax of the main tax of income tax system, play the role of taxation regulation of income distribution;broaden the tax base, lowering tax rates, the country can achieve its fiscal income, and can maximally reduce the negative impact of the tax on capital movement brings to facilitate investment decision based on the basis of more market-oriented.
出处
《长春金融高等专科学校学报》
2016年第1期20-24,31,共6页
Journal of Changchun Finance College
关键词
证券业税制
改革
调控
security industry tax system
reform
regulate and control