关于证券交易印花税改革的探讨

论文编号:GM555  论文字数:13124.页数:21

 摘  要

 证券交易印花税是我国证券市场上的一个重要税种，但是国内研究显示，印花税调节在增加财政收入、维持市场稳定、公平税收等方面并没有达到预期目的，而且近年来政府频频调整印花税率试图影响股市走势，更加体现出我国证券交易印花税制度的不成熟。先列举世界主要金融大国及我国对证券交易印花税所采取的做法，并理出了证券交易印花税制度的主流改革趋势。继而通过对我国证券交易印花税制度学习并加以评述，得出了目前证券交易印花税制度存在的缺陷及不足，最后根据税率改革的两个原则即拓宽税基及差别税率，深入探讨并得出了适合我国当前证券市场发展的证券交易印花税税率制度。
关键词：证券印花税，股市，税制，改革，构想

ABSTRACT

 Stamp tax is one of the hottest topics in China’s Securities Market now. Although it is an important tax type in the securities market of our country， domestic research shows adjusting the stamp tax hasn’t reached the expected goal such as increased the fiscal revenue， stabilized the market， taxed fairly. Also the function of stamp tax is overestimated.  However the way that the government intends to change the stamp duty rate in order to influence the stock market also exposed our stamp duty system’s immature. Firstly this article lists many cases from both here and aboard on how to arrange the stamp duty system， and straightens out the main stream of reforming the system. Then through the study on our stamp duty system， the article list out the main deficiencies in stamp tax system. At last， based on the reform principle: broader the tax collection basis and differential tariff， the article study deeply on how to design the tax system and then find out the most suitable proposal for our current stork market development.

KEYWORDS: Stamp Tax，Stock Market，Tax System，Reform    Conception
目录
第一章 引言 1
 第一节 选题背景 1
 第二节 研究意义 2
第二章 国内外证券交易印花税制适用现状 3
 第一节  国际证券交易印花税适用简介 3
 第二节  中国证券交易印花税适用简介 4
第三章 中国现行证券交易印花税税制述评 6
 第一节 基本概念 6
 一、印花税纳税人 6
 二、印花税征税对象 6
 三、印花税税率 6
 第二节  现行印花税税制的缺陷 7
 一、征收缺乏法律依据 7
 二、征税范围狭窄 7
 三、印花税作用有限，功能错位替换 8
 四、应市所需，调整频繁，缺乏严肃性和连贯性 8
 五、证券交易印花税性质及收入归属不明确 8
第四章 证券交易印花税税制改革建议 9
 第一节 完善税制 9
 一、拓宽税基 9
 二、差别税率 10
 第二节  合理设计税率 11
 一、交易频次 11
 二、成交额度 11
 三、投资收益 12
 四、持有时间 12
第五章 研究结论 14
参考文献 15
致谢 17