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随着我国证券市场的发展,在证券市场中所涉及到的一些法定信息披露、信息披露监管、会计准则建设等一些信息有关的公共组织服务也越来越受到重视显得尤为重要。但是在证券市场中按照以往单纯征收证券交易税已经无法满足现代一些为证券信息服务的公共服务设施的保障,为了改善这种经济上的困难,开征信息税将成为必然趋势。开征信息税所产生的一系列收入、支出以及调节等作用都将对政府产生一定的效应。信息税的开征对于证券市场中会计信息披露问题得到哪些方面的改善是本文探索的重点。
With the development of China’s securities market, it is even more important to pay more and more attention to some public information services related to statutory information disclosure, information disclosure regulation and accounting standards construction in the securities market. However, according to the previous simple collection of securities transaction tax in the securities market, it is no longer possible to satisfy some modern public service facilities for securities information services. In order to ameliorate such economic difficulties, the introduction of information tax will become an inevitable trend. The introduction of a series of information revenue tax revenue, spending and regulatory role will have a certain effect on the government. The levy of information tax on the stock market in the disclosure of accounting information which aspects of the improvement is the focus of this article to explore.