论文部分内容阅读
通过对当前国外各个主要市场经济国家(地区)资本市场印花税制现状和变革历程的研究发现,取消或减免证券交易印花税几乎成为国际金融市场税制改革的主流,但这种变革趋势受到本次金融危机的挑战而方向难定。鉴于证券交易印花税的收入与调节作用,中国在中短期内会保留该税种,并把握资本市场的基本规律与改革的时机,逐步完善金融市场税制。
By studying the status quo and the course of the reform of the stamp duty system in the capital markets of all the major market-economy countries at present, it is found that canceling or reducing the stamp duty on securities transactions has almost become the mainstream of the reform of the taxation system in international financial markets. However, this trend of change is affected by this financial crisis The challenge is hard to find. Given the revenue and regulatory role of stamp duty on securities transactions, China will retain the tax in the short to medium term and capitalize on the basic rules of the capital market and the timing of reforms to gradually improve the taxation system for financial markets.