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随着经济体制改革的深入,企业股份制的逐步推行,各种形式的社会集资不断出现,我国的长期资金市场正在形成,股票、债券等证券交易日益增多。进一步完善对股票等证券交易的税收已成为当前引导和促进证券市场的正常发展,解决社会分配不公的重要问题。最近,我们有机会对香港股票市场的税收问题进行考察,本文想借鉴香港的经验,对完善国内股票市场的税收提出一些看法。
With the deepening of the reform of the economic system and the gradual implementation of the shareholding system of enterprises, various forms of social fund-raising continue to emerge. The long-term capital market in our country is taking shape and securities trading in stocks and bonds is increasingly increasing. Further improvement of the tax on stocks and other securities transactions has become an important issue for guiding and promoting the normal development of the stock market and for solving unfair social distribution. Recently, we have had the opportunity to examine the tax issues in the Hong Kong stock market. This article draws on the experience of Hong Kong and offers some suggestions on how to improve the tax revenue in the domestic stock market.