摘要
相比于快速发展的国民经济和证券市场,我国证券税制建设明显滞后,优化证券税制是我国税制与经济改革中亟需解决的重大课题。基于国情,优化我国证券税制,至少要分两步走,同时既需要从整体结构上对税种的设置做出必要调整,亦需要对具体税种的设计做出优化。证券交易税的优化设计跳出了原印花税在设计和调整上均以平抑市场波动为出发点的窠臼。证券交易所得税将是证券市场未来必然的主体税种,科学的税制设计既能调节市场收益的分配,又能保护投资者的正常收益,体现对资本积累和再投资能力的培育,其优化设计的要点是如何在公平与效率中取得合理的平衡。
Compared with the rapid development of the national economy and securities markets, our securities tax system construetion has lagged far behind. So optimizing the securities tax system is a major issue in our tax system and economic reform. Based on national conditions, optimizing China＇s securities tax system, we should at least take two steps. We need make the necessary adjustment on the settings of the overall structure of taxes and optimize the design of specific types of tax. The optimal design of securities transaction tax no longer regards reducing market volatility as the starting point. Securities transactions tax wottld be an inevitable main tax in future stock market. The scientific design of the tax system can not only adjust income distribution, but also can give a proteetion for normal revenue, and it is conducive to capital accumulation and the nurture of re - investment ability. The main point of the design is how to get a reasonable balance between the fairness and efficiency.
出处
《湖南财经高等专科学校学报》
2008年第6期27-30,共4页
Journal of Hunan Financial and Economic College
关键词
证券税制
优化设计
证券交易税
证券交易所得税
securities tax system
optimal design
securities transaction tax
securities transaction tax
作者简介
刘宛晨（1970-），男，湖南郴州人，湖南大学会计学院教授，博士，主要研究方向：财政与税收理论；
刘孝伟（1982-），男，湖南邵阳人，湖南大学会计学院硕士研究生
