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股份制和证券市场的出现,已有三百多年的历史。对证券市场的经营者、交易者征税,不论是当初的商品税或印花税,还是现在的证券交易税,都是必要的和可行的。为了借鉴国外证券交易税的成功经验和作法,为我国开征此税提供依据,本文从开征证券交易税的理论依据入手,分析比较了各国的实际制度,最后结合我国实际情况,提出了一套比较具体的税制设计方案。
The emergence of the joint-stock system and the stock market has a history of over 300 years. It is necessary and feasible to tax managers and traders in securities markets whether they are the original commodity tax or stamp duty or the current securities transaction tax. In order to learn from the successful experience and practice of foreign securities transaction tax, this article provides the basis for our country to impose this tax. This article starts with the theoretical basis of levying the securities transaction tax, analyzes and compares the actual system of each country, and finally puts forward a set of comparison Specific tax system design.