| 中国股票市场税制改革研究 |
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| 引用本文： | 丁淑娟,李喜和. 中国股票市场税制改革研究[J]. 山东工商学院学报, 2007, 21(4): 72-76 |
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| 作者姓名： | 丁淑娟 李喜和 |
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| 作者单位： | 1. 山东师范大学,管理与经济学院,济南,250014
2. 山东警察学院,政治理论教研部,济南,250014 |
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| 摘 要： | 分析了中国股票市场税收的现状,指出了目前股票市场税收存在的缺陷,认为应尽快开征资本利得税,扩大印花税的征收范围,减免二级市场印花税税率,取消个人投资所得的重复征税。
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| 关 键 词： | 资本利得税 印花税 证券市场 |
| 文章编号： | 1672-5956（2007）04-0072-05 |
| 收稿时间： | 2007-03-05 |
| 修稿时间： | 2007-03-05 |
On the Taxation Reform of China''''s Stock Market |
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| DING Shu-juan,LI Xi-he. On the Taxation Reform of China''''s Stock Market[J]. Journal of Shandong Institute of Business and Technology, 2007, 21(4): 72-76 |
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| Authors: | DING Shu-juan LI Xi-he |
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| Affiliation: | 1. Management and Eeonomic School, Shandong Normal University, Jinan 250014, China; 2.Teaching and Research Department of Political Theory, Shandong Police College, Jinan 250014, China |
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| Abstract: | This article analyzes the present state of taxation of China's stock market,points out the shortcomings existed in today's taxation of stock market.China should start to collect capital gain tax,enlarge the collection range of stamp tax,reduce the tax rate of secondary market,and cancel the repetitious taxation of individual investment gain. |
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| Keywords: | capital gain tax stamp tax stock market |
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