首页 | 本学科首页   官方微博 | 高级检索  
     检索      

中国证券市场超额税负或早已进入"拉弗禁区"
引用本文:尹音频,杨欣彦.中国证券市场超额税负或早已进入"拉弗禁区"[J].涉外税务,2008(6).
作者姓名:尹音频  杨欣彦
基金项目:国家社会科学基金项目《金融市场税收政策效应评估与税制优化研究》(07XJY033)阶段性研究成果
摘    要:本文认为,在虚拟经济领域,政府也应该坚持量能负担原则,依据金融市场个体与整体的负担能力进行课税,不能课及税本。并进一步从理论的角度,阐释了金融市场超额税收所造成的负面效应;从实证的角度,剖析了中国证券市场超额税收的问题,提出了减轻证券市场超额税负的路径。

关 键 词:金融市场  超额税收  拉弗曲线

The Excess Tax Burden of Stock Market in China:Is It in the Forbidden Area of the Laff Curve
Abstract:This paper argues that capacity principle also applies to the virtual economy and tax system should be designed in accordance with individual and overall capacities of financial market. Furthermore, the paper theoretically expatiates on the negative impacts of excess burden on financial market and positively analyzes the excess burden of stock market in China. Finally it proposes some suggestions on alleviating the excess burden of the stock market.
Keywords:Financial market Excess tax burden The Laff Curve
本文献已被 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号