关于我国证券交易印花税制度的若干思考

尽管我国证券交易印花税在获取财政收入、调节证券市场方面具有一定的作用,但其制度本身还存在许多缺陷,如:征收缺乏法律依据、职能错位、征收范围狭窄、双向同率征收、调节力度欠佳等。为了让印花税名至实归,本文认为应当改革我国现行的证券交易印花税,同时完善证券市场上的其他税种。

On Stamp Tax System of Security Exchange in China

Although stamp tax of security exchange in China plays a certain role in obtaining financial income and adjusting security market,there are still deficiencies in the system.For instance,gathering tax without legitimate basis;function dislocation;range of gathering tax being narrow;both buyers and sellers being taxed with the same rate;adjustment being inadequate.To make it work properly,the system should be reformed.Using international practice for reference,different taxes could be set up according to the three stages including issuance,trading and distribution of income,and the equality principles should be implemented,such as "broad tax base,low tax rate" and differential tax rates,so that excessive investment could be limited and investment could be made rationally by complementation of differential taxes.