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我国证券税制的现状,不利于国家财政收入的增长和政府对证券市场的有效调控。在目前仅有三个设计简单的税种方面,其自身也存在不足和缺陷、结合国外证券市场税收政策的启示,为完善我国证券市场税收政策,必须设计一套完整的,操作性强的股票市场体系。这个体系应该是以调控股市为主,以聚财功能为辅,设计相关的税收目标框架,以完善资本市场的税收制度。
The status quo of China’s securities tax system is not conducive to the growth of state revenue and the government’s effective regulation of the securities market. At present, there are only three deficiencies in the design of simple taxes. In light of the enlightenment of the taxation policies in foreign securities markets, in order to perfect the taxation policy of the securities market in our country, we must design a complete and operative stock market system . This system should be based on the regulation of the stock market, with the enrichment function as a supplement, the design of the tax target framework to improve the capital market tax system.