| 优化我国证券收益所得课税的思考 |
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| 引用本文： | 杜婕,邵苏东.优化我国证券收益所得课税的思考[J].税务与经济,2005(4):68-70. |
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| 作者姓名： | 杜婕 邵苏东 |
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| 作者单位： | 1. 吉林大学,经济学院,吉林,长春,130012
2. 长春金融高等专科学校,经济管理系,吉林,长春,130000 |
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| 摘 要： | 我国经济和证券市场的高速发展对现行证券税制提出更高的要求。因此,我国证券税制的改革应循着这样的道路:进一步完善现行税制,并与国际惯例接轨;调节收入分配关系,更好地体现公平原则;打击短期投资行为,鼓励长期投资;尽快解决重复征税问题,使之成为推动证券市场健康发展的动力。
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| 关 键 词： | 证券收益所得 税负 税收公平 重复征税 |
| 文章编号： | 1004-9339(2005)04-0068-03 |
| 修稿时间： | 2005年3月16日 |
An Inflection of Perfecting Our Security Income Tax |
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| DU Jie,SHAO Su-dong.An Inflection of Perfecting Our Security Income Tax[J].Taxation and Economy,2005(4):68-70. |
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| Authors: | DU Jie SHAO Su-dong |
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| Institution: | DU Jie~1,SHAO Su-dong~2 |
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| Abstract: | The development of our economy and security market makes a great demand on our current security tax.Therefore,our security tax reform should follow this way:Perfecting the current tax system and linking with the internation practice;adjusting the relationship between income and distribution and embodying the fair principles;puncturing the short-term investment and encouring the long-term one;solving double taxation as soon as possible for the good development of the security market. |
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| Keywords: | security income tax tax burdens tax fairness double taxation |
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