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从税收理论上看,股票在流通和分配的过程中,主要可以从三个环节上征税:一是在股票分红派息时征收所得税;二是在股票转让交易时征收印花税或证券交易税;三是股票转让取得的收益课征利得税(或所得税)。目前,世界上证券市场较完善的国家和地区,对在前两个环节征税的认识上是比较一致的,对后一环节,即对股票转让收益的课税在认识上和做法上相差甚大。为了借鉴国外、港、台的税收理论和实践,完善深圳股票市场的税收制度,最近,深圳市税务局组织人员到香港进行考察,通过有关方面了解各国对股票资本收益的税收政策,根据考察的情况,结合深圳市实际,本文拟对股票交易所得征收所得税的问题作一探讨。
From the tax theory point of view, the stock in the circulation and distribution process, the main three aspects of the tax can be: First, the income tax on dividends when the shares levied; the second is the stamp duty or stock exchange tax levied transactions; Third, the proceeds of stock transfer levy profits tax (or income tax). At present, the countries and regions in the world where the securities market is relatively complete are more consistent in understanding the taxation in the first two phases, and there is a great difference in understanding and practice about the latter part of the taxation on the proceeds of stock transfer . In order to learn from the tax theory and practice of foreign countries, Hong Kong and Taiwan, improve the tax system in Shenzhen Stock Market. Recently, the Shenzhen Municipal Taxation Bureau has organized personnel to visit Hong Kong and understand the tax policies of all countries on the capital gains of stock through investigation. Situation, combined with the actual Shenzhen, this paper intends to stock exchange income tax issues for a discussion.