完善我国证券市场税制的国际借鉴及构想

完善的证券市场税制必然使证券市场持续稳定发展.本文在借鉴国际经验的基础上认为我国应根据证券市场证券运行的各个环节设置税种,由单一税制逐步向复合税制过渡,开征证券交易税、降低证券交易税负、开征证券交易所得税、规范证券投资所得税、开征遗产税,并区别长期投资和短期投机行为征税,以增强证券税制的弹性,更好的发挥调控作用.

The Securities Market Taxation Institution of China: international experience and Suggestions

Aperfect taxation institution in securities market gall change the managing model of securities market．On the basis of the successful experiences of other countries，this paper draws some conclusion that government should set up taxes in all segments of securities market，begm to collect security trade tax，standardize the income tax of security investment，and levy settlement duty and so on．Meanwhile the government should distinguish the difference between long-term and short-term investment when levying tax．By these measures．the tax levers can play its regulating role.