中国证券市场税收制度研究

Abstract

The tax system of stock market is one of the basic means of regulating the stock market, which plays an important role in the development of the stock market. Securities tax system can effectively organize financial income, balance the tax burden, restrain excessive speculation, encourage the correct investment concept, reduce the volatility of the stock market, improve the efficiency of capital allocation and regulate the stock market development. In recent years, with the raid development of Chinese economics, Chinese stock market has made great progress, but the stock market tax system is relatively backward, and imbalance between the stock market and tax system development controls Chinese securities development. Therefore, the optimization of Chinese securities market system has become an important subject of Chinese tax system reform. This paper starts from the development of Chinese securities market, analyses some tax problems of Chinese securities market issue, trade, income, transfer and so on. In combination with Chinese reality, from the point of tax types, tax fairness, etc, this paper also puts forward some suggestions of optimal taxation system of security market in Chinese policy.