借鉴国外经验 改革我国证券交易流转税

世界各国对证券交易流转税的建立与改革都进行了丰富的探索和实践,为我国提供了宝贵的经验。目前我国证券交易流转税存在着征税范围过窄、税率偏高、宏观调节功能缺位等缺陷。改革我国证券交易流转税应选择日韩模式,遵循“宽税基、低税率”的原则,改变印花税的征税环节,开征证券交易税,并进行其他税种的配套改革。

Reform Chinese Stock Exchange Turnover Tax by Using International Experience for Reference

Many countries all around the world establish and reform their stock exchange turnover tax,and make a lot of research and practice about it.There are some shortcomings in current Chinese stock exchange turnover tax:levy scope is too narrow,tax rate is too high,the function of macroscopical adjustment is invalid,and so on.To reform the stock exchange turnover tax,we should choose the Japanese and korean model,observe the rule of"broad tax base,low tax rate",change the tax collection of stock exchange stamps,levy stock transaction tax,and makes some reforms of other taxation.