摘要
我国现行以证券交易印花税为主体的证券税制,在组织财政收入、调节证券市场、抑制过度投机等方面发挥了一定作用,但还存在一些不足之处。建议:进一步调整证券交易印花税的征收办法;建立一套系统、健全的证券税制;消除对公司和股东个人股、红利的重复征税;统一上市公司的企业所得税政策。
Our present stock market being as the stamp tax of the stock exchange has played a certain role in organizing financial revenue,regulating the stock market and controling an excessive investment.But there are some weaknesses.Therefore,collection ways of the stamp tax of the stock exchange should be regulated further,a set of systematic and sound stock system should be estamblished,double taxation of personal dividend and dividend from the business and stockholders should be cleared up,and the policy of business income tax of the quoted company should be integrated.
出处
《税务与经济》
CSSCI
北大核心
2004年第4期64-66,共3页
Taxation and Economy
关键词
证券市场
税收政策
印花税
中国
stock market
tax policy
stamp tax of stock exchange
