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证券税收不仅是一个国家财政收入的来源之一,同时也是国家调节证券市场的经济杠杆和重要手段。合理完善的税收法律制度对推动证券市场的健康发展具有不可替代的作用。当今世界证券税收体制正从财政收入中心向宏观调控中心转变,从行为税中心向所得税中心转变,并呈现出宽税基、轻税负的发展趋势,而我国现行证券税制则存在着税收结构不合理、课税规则不合理、证券交易收益课税不合理及宏观调控乏力等问题,难以适应网络经济的需要,应予以适当调整。
Securities tax is not only one of the sources of state financial revenue, but also an economic lever and an important measure for the state to regulate the securities market. A reasonable and perfect tax legal system plays an irreplaceable role in promoting the healthy development of the securities market. The securities taxation system in the world today is changing from a fiscal revenue center to a macro-control center, changing from a behavioral tax center to an income tax center, and shows a trend of wide tax base and light tax burden. However, the present taxation system in our country has a tax structure Reasonable, tax rules unreasonable, the tax trading income tax unreasonable and the lack of macro-control and other issues, it is difficult to adapt to the needs of the network economy should be appropriately adjusted.