证券税制

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

Securities tax systems deal with securities indirect tax , securities investment income tax and securities capital gains tax .

因此，很多学者和专家通过不同的角度、运用不同的方法对我国的证券税制加以分析和研究。

Therefore . many scholars and experts through different angles , with different methods to our country securities tax system to analyze and study .

第一部分；证券税制的一般理论分析。

This thesis begins with the analysis of theory on tax system of securities .

证券税制评价与重构关于构建我国证券税制体系的设想

Evaluation And Reconstruction Of Securities Tax System

第二部分对证券税制的功能及其建立的法经济学基础进行分析。

The second part of the system of securities law of economics and establish function based on analysis .

一套完善有效的证券税制体系应是多税种构成、多环节调节的复合性税制体系。

A sound and efficient securities tax system should be multi-tax , multi-link adjustment , and compound tax system .

股票资本利得税作为证券税制结构中的一个重要税种，在许多证券市场较为成熟的国家已经开征多年。

As one of important securities taxes , stock capital gains tax has levied for many years in many developed countries .

因此，我国证券税制的改革应循着这样的道路：进一步完善现行税制，并与国际惯例接轨；

Therefore , our security tax reform should follow this way : Perfecting the current tax system and linking with the internation practice ;

我国目前的证券税制以证券交易印花税为主体税种。

The tax system of the current security is taken the stamp tax of the stock exchange as its main type of tax .

尤其是针对我国证券税制的缺陷提出了一个税法改革的总体方向，并尝试对具体每个税种的开征和税率的设计完善等方面提出了具体的改革措施。

Especially in our country securities tax system defect put forward a reform on tax , and the overall direction for specific to each of the categories of taxes and collecting design perfect etc. To put forward the concrete measures of reformation .

本文从证券税制的理论分析入手，并借鉴各国的证券税制，从而揭示我国目前的证券税收立法现状，指出其中存在的问题，并就我国证券税制的构建提出自己的一些设想。

This thesis begins from the analysis of the securities taxation theory , refer to the securities taxation of various countries , then point out the shortages of present taxation laws of China and provide some suggestions concerning about the construction of the securities taxation of China .

完善我国证券市场税制问题的探讨

Discussion of the problem concerning how to perfect China ′ s taxation system of stock market

从长远来看，我国应逐步完善证券流转税制，实行证券交易税和印花税兼征制度。

From the long run , the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented .

改革银行和证券业税制，构建科学的、完善的银行和证券业税制体系，是国内和国际经济形势的内在要求。

Reforming the taxation of the bank and securities industry and constructing scientific and perfect taxation system of the bank and securities industry is the internal demand of domestic and international economy situation .

这部分是经过对西方税收优化理论的深入理解，结合我国证券市场税制的实际情况并借鉴外国的先进经验得出来的。

This is the result of in-depth understanding of tax optimization theory in the West , combined with the actual situation of the taxation system in China Securities market and foreign advanced experiences for reference to .

第三部分首先从发行、交易、所得和财产环节分别论述了我国证券市场税制的现状，并详细的分析了我国证券市场税制存在的主要问题。

Part III first received from issuing , trading , and links to property deals with the taxation status of securities market in China , respectively , and detailed analysis of the main problems existing in China security market tax system .

笔者正是在这一背景下认识到证券市场和证券市场税制的重要性，对优化我国证券市场税制这一课题加以分析和研究。

The author is in this context realize securities market and the importance of the securities market . optimizing tax in China securities market tax this subject to analyze and study .

通过分析、探讨，指出了问题之所在，并对如何规范证券市场行为与完善证券市场税制提出了一些建议。

The present article analyzes the problems and puts forward some suggestions concerning how to standardize the stock market operation and perfect the taxation system of the stock market .

证券课税的经济效应分析与我国证券税制的完善

An Analysis on the Economic Effect of Taxation and the Perfection of the Tax System

因此为从税收方面加强对证券市场的管理，一套完整的证券税制便显得尤为重要。

Based on this , it is more important to enact a set of complete securities taxation in order to manage the securities market from the aspect of the taxation .

改善证券税收的征管等方面进行改革，从而完善中国证券税制。

Tax collection and management and improve securities reform , thus improving the China securities tax system .

要实现证券市场的高效运行，必须对其加强管理。证券税制作为国家宏观调控经济的重要手段之一，对证券市场具有重大影响。

In order to achieve securities market operating efficiency , we must strengthen the management on the securities market .

在新世纪证券市场规范中发展的前提下，如何在适当时机推行证券税制改革，是证管部门、金融机构和每一个投资者都应该关心并努力去解决的问题。

How to promote the reform of security taxation on the premise of " standard development " in the new century is a burning issue which the security administration , financial agencies and every investor should care about and make efforts to solve .

随着证券市场的逐渐发展成熟，证券所得税代替证券流转税成为证券税制的主体税种，对证券市场发挥主要的税收调控作用，已经是大势所趋。

With the development of securities market , there is a trend that securities income tax instead of securities indirect tax becomes the main tax and has deep effect on securities market .

本文力图从完善我国证券税收政策出发，系统的阐述相关的理论和实践，尝试为我国的证券税制建设提供一些有益的政策建议。

The thesis tries to provide some useful suggestions for our securities tax system through elaborating relative theories and practice .