关于完善我国证券交易印花税的思考

随着我国证券业的发展和证券市场的扩大,证券交易印花税作为国家对资本市场进行调控的重要手段发挥了极其重要的作用。但是,证券交易印花税税率的频繁调整使得我国证券市场具有浓厚的行政干预特点,这与我国市场经济改革是不相适宜的,也不利于我国资本市场的健康发展。笔者认为,应当从全面完善证券税收法律体系、对证券的发行和流通环节分别开征印花税和证券交易税、将征税范围扩展到全部证券交易品种、实行差别税率并开征差异性证券交易税、以资本利得税逐步取代证券交易印花税等方面改进和完善我国证券交易印花税制度。

Some Thoughts about Improving Securities Transaction Stamp Tax

With the development of the securities industry and the expansion of the stock market,Securities Transaction Stamp Tax,as an important regulating means for the capital market,has played an important role.That being said,the frequent adjustment of its tax rate makes the stock market in China characterized by administrative intervention,which is irrelevant to China＇s market economy reform and is not conducive to the healthy development of the capital market.The writer believes that the mechanism for Securities Transaction Stamp Tax should be improved in the following aspects：improving the securities tax legal system,levy tamp tax and securities transaction tax separately on the issue and circulation of securities; covering all transaction varieties;carrying out different tax rates and levy different securities transaction taxes;letting Capital Gains Tax replace Securities Transaction Stamp Tax over time.