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本文在介绍我国现行证券课税制度的基础上,客观分析了我国证券课税制度存在的不足之处,提出税收政策优惠的重点是投资者而不是证券市场的经营主体,不必开征证券交易税,分步降低证券交易印花税负担;对红利、股息采取轻税政策;鼓励再投资;进一步公平税负;增强证券税收政策的调节力度等建议。
Based on the introduction of the current securities taxation system in our country, this paper objectively analyzes the shortcomings of the securities taxation system in our country. It puts forward that the preferential tax policy focuses on the investors rather than the main body of the securities market, Step down the stamp duty on securities transactions; adopt a light tax policy on dividends and dividends; encourage reinvestment; further ensure a fair tax burden; and enhance the regulation of securities tax policies.