印花税改革的构想

Conception of Stamp Tax Reform

印花税由来已久,为经济社会发展做出了积极贡献,但随着深化改革和经济社会的发展,印花税也显露出其弊端和不适应性。通过理论研究和社会调研,认为改革印花税是大势所趋,其理由有四。提出了改革印花税的分步实施方案,即先研究出台财税政策,只对证券交易税目征税,其它税目免征;十四五期间,修订《印花税法》,改为《证券交易税法》,或废除《印花税法》,把证券交易的收益纳入个人所得税的征税范围。此改革可以进一步完善地方税体系,激发市场主体活力,促进共同富裕。

The stamp duty has a long history and has made positive contributions to economic and social development. But with the deepening reform and economic and social development, stamp duty has also revealed its drawbacks and inadaptability. Through theoretical research and social research, it is believed that the reform of stamp duty is the general trend for four reasons. The paper puts forward a step-by-step implementation plan of reforming the stamp tax, that is, first studies and issues fiscal and tax policies, only levies taxes on securities transactions, and exempts other taxes.During the 14th Five Year Plan period, the stamp tax law was revised, changed to the securities exchange tax law, or abolished, and the income from securities transactions was included in the scope of personal income tax. This reform can further improve the local tax system, stimulate the vitality of market players and promote common prosperity.