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一、现状及存在问题目前,我国对证券市场开征的税收有以下两类,一类是对股份公司向股东派发的股息和红利征收个人收入调节税或个人所得税,由股份公司按股东应得股息、红利金额的20％(深圳为10％)代扣代缴;另一类是对股票的交易、转让、继承、赠与等股权转让行为征收印花税,以股权转让书据为依据,按实际成交金额双方各征3‰、此税由办理股权交割手续的单位负责代扣代缴。以上办法虽然在证券市场形成的初期发挥了一定的调节作用,但从长
First, the status quo and existing problems At present, China’s tax levied on the securities market has the following two categories, one is the collection of dividends and dividends to the shareholders of the company to impose personal income tax or personal income tax, the company should be divided by the shareholders of dividends , 20% of the amount of dividends (Shenzhen 10%) withholding; the other is the stamp duty on equity transfer, transfer, inheritance, gift and other equity transfer, based on the stock transfer book, according to the actual transaction amount The two sides each sign 3 ‰, this tax is handled by the unit responsible for the delivery of equity withholding and payment. Although the above methods have played a certain regulatory role in the initial stage of the formation of the securities market,