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我国现行的证券课税制度,不仅存在不同主体之间的税收政策差异,而且存在不同证券产品、不同分配方式、不同交易环节之间的税收政策差异,税收布局不够合理,税权收益保护不够,“噪声”交易比较严重。公平、合理的税收政策,不仅不会损害市场的流动性,而且会有利于保护中小投资者利益,促进市场价值投资,有利于在证券市场“引进来”与“走出去”双向进程中保护我国的税权利益。
The current taxation system in our country not only has the difference of tax policy between different subjects, but also has the difference of tax policy between different securities products, different distribution methods and different transaction links. The tax distribution is not reasonable enough, the protection of tax right is not enough, “Noise ” deal more serious. Fair and reasonable taxation policies will not only impair the liquidity of the market but will also help protect the interests of small and medium-sized investors and promote market value investment, which will be beneficial to the two-way In the process of protecting China’s tax rights.