证券财产转移环节课税的国际比较与启示

International comparison & inspiration about taxation on transference links of security property

随着证券市场的不断完善和发展,证券投资必将越来越流行。为了更好地发展和稳定我国证券市场,本文从税收的角度进行探讨,通过证券财产转移环节课税的经济效应入手,比较分析了世界各国的证券财产转移环节税收制度,提出了建立我国证券财产转移环节税收制度的设想。

With the continual improvement and development of security market, security investment will be more and more popular. In order to better develop and stabilize the security market in our country, this paper discusses, in point of view of taxation, starting from economic effect of the taxation of security property shift, and comparatively analyses the taxation system of security property shifting link all over the world and puts forward the enlightment of establishing taxation system on security property shift in our country.