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近年来,伴随着股份制经济的出现,股票交易活动目超活跃。股市的产生与发展给我国税收无疑增添了新的课题。本文立足我市及国内股市发展情况,结合发达国家和地区股市发展的成功经验,就如何建立完善股份制和股市的税收谈几点看法。一、现行股份制企业与股市的税收目前,股份制企业在流转税、所得税、地方税等方面与其他企业基本一致。但在下述方面给税收征管带来了一些问题。
In recent years, with the advent of the joint-stock economy, stock exchange activities have been over-active. The emergence and development of the stock market undoubtedly added a new topic to our tax revenue. Based on the development of our city and the domestic stock market, combined with the successful experience of stock market development in developed countries and regions, this article talk about how to establish and improve the tax system of joint-stock and stock market. First, the current joint-stock enterprises and the stock market tax At present, joint-stock enterprises in the turnover tax, income tax, local taxes and other aspects of the basic consistent with other businesses. However, tax administration has brought some problems in the following aspects.