中外证券市场税收制度的比较与启示

A Comparative Study of Taxation System in Securities Market Between China and Foreign Comtries and Its Enlightenment

影响一国证券市场发展的经济因素很多,税收制度是其中举足轻重的一个因素。通过证券发行、证券交易、证券所得和证券财产转移四个环节方面比较中外证券市场税收制度,我国证券市场税制设计的总体思路应该是:从证券市场全国统一的角度出发,在现行税制的基础上设计一套适用于证券市场完整独立的税收体制,从选择征税范围、税基和税率等方面建立一个广范围、多层次、多环节、全方位的交叉调节体系,实现公平税负、鼓励投资、适当限制投机的政策目标。

Securities market is an important part of chinese market system.Among many economic factors that affect the development of national securities market,taxation system is the one that can hold the balance.A comparative study of Chinese taxation system of securities markel with that of abroad from four aspects——securities issue,securities transaction,securilies income and securities transfer,reveals that the designing of Chinese taxation system of securities market should be lide this:on the basis of a antional secu- rities market and current taxation system,we should create a set of integrated and independent taxation systems that can be applicable to securities market;and in the aspects of choosing taxation scope,taxation basis and taxation rate,we should build an adjusting sys- tem with wide range,multi-levels and multi-links.