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随着证券市场的快速发展,证券公司作为市场中介机构也在不断发展壮大。截至2016年7月,我国共有证券公司127家,其中包含21家上市公司。证券公司扮演着证券投资者、证券行业服务者等多个角色,业务复杂多样,在市场运行中会面临诸多的税收风险。笔者结合工作实践,对其可能面临的税收风险和潜在风险点进行简要分析,以期帮助税企双方加以防范。一、证券公司业务构成证券公司的业务主要分为证券经纪业务、证券承销
With the rapid development of the securities market, securities companies as market intermediaries are also growing. As of July 2016, there are 127 securities companies in our country, including 21 listed companies. Securities companies play a number of roles, such as securities investors and securities industry service providers. Their businesses are complex and varied, and they face many tax risks in the market operation. The author combines the practice of work, carries on the brief analysis to the possible tax risk and potential risk point which it may face, with a view to helping both the tax and the enterprise to guard against. First, the securities company business composition Securities companies are mainly divided into securities brokerage business, securities underwriting