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深圳市是中央确定进行股份制试点的城市之一,也是我国改革开放中最早探索股票公开发行并上市交易的城市。经过几年的努力,证券市场已初具规模,逐步走上健康发展的轨道。随着证券行业的的兴起和发展,进一步加强和完善证券市场的税收管理,对于增加财政收入,调节分配,促进证券市场的发展具有积极的作用。最近,我们对深圳证券行业的税收情况作了调查,现将调查情况综合如下:
Shenzhen is one of the cities that the central government has decided to conduct pilot joint-stock companies. It is also the earliest city in China’s reform and opening up that explores the public offering of stocks and goes public. After several years of efforts, the stock market has taken shape and gradually embarked on the path of healthy development. With the rise and development of the securities industry, further strengthening and improving the tax administration in the securities market has a positive effect on increasing revenue, regulating distribution and promoting the development of the securities market. Recently, we conducted a survey on the tax conditions in the securities industry in Shenzhen. The investigation is summarized as follows: