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一套完善有效的证券税制体系应是多税种构成、多环节调节的复合性税制体系。我国现行证券税制体系存在结构不合理、税收政策工具单一、税负不公、重复课税和税负过重等问题,导致其在筹集财政收入、抑制证券投机、调节社会分配和维护证券市场秩序等方面乏力。改进我国证券市场税收制度的政策建议为:证券发行环节课征证券交易印花税;取消股票交易印花税,代之以证券交易税;改进证券投资所得税;择时开征证券交易所得税或资本利得税;开征遗产税和赠与税。
A set of effective and effective securities tax system should be a multi-tax composition, multi-link regulation of the complex tax system. The current tax system in our country has such problems as irrational structure, single tax policy tool, unfair tax burden, double taxation and excessive tax burden, which leads to its problems in raising financial revenue, restraining securities speculation, regulating social distribution and maintaining stock market order. Fatigue. Improve the tax system in China’s securities market policy recommendations: the securities issue part levy stamp duty on securities transactions; abolish the stamp duty on stock transactions, replaced by the securities transaction tax; improve the income tax on securities investment; time to levy the stock exchange tax or capital gains tax; Tax and gift tax.