论文部分内容阅读
股份制改革是转换企业经营机制、重塑市场主体的最佳选择。股份制改革的顺利进行，与股票市场的健康发展有很大的相关度。股票市场的稳步运行之于我国经济发展的促进作用应予充分肯定，同时通过政策调整对其存在的问题加以解决。税收政策即是有效调控工具。税收在股票市场运作的机理和原则应是：促进股市健康发展，鼓励中长期投资，抑制过度投机，保护投资者的投资热情，实现相对公平，以调控为主，聚财为辅。基于该运作原则，有必要对现行有关税制加以改进。
Joint-stock reform is the best choice to change the management mechanism of the enterprise and reshape the main body of the market. The smooth progress of shareholding system reform has a great correlation with the healthy development of the stock market. The stable functioning of the stock market in the promotion of China’s economic development should be fully affirmed, and its existing problems should be solved through the adjustment of policies. Tax policy is an effective regulatory tool. The mechanism and principles for the operation of taxation in the stock market should be: to promote the healthy development of the stock market, encourage long-term investment, discourage excessive speculation and protect investors’ enthusiasm for investment so as to achieve relative fairness and control by focusing mainly on revenue gathering. Based on this principle of operation, it is necessary to improve the existing tax system.