[证券论文]我国证券市场税收政策浅析汇总.docxVIP

［证券论文］我国证券市场税收政策浅析 【关键字】证券市场；税收政策；证券交易印花税 【摘要】我国现行以证券交易印花税为主体的证券税制，在组织财政收 入、调节证券市场、抑制过度投机等方面发挥了一定作用，但还存在一些不足 之处。建议：进一步调整证券交易印花税的征收办法；建立一套系统、健全的 证券税制；消除对公司和股东个人股、红利的重复征税；统一上市公司的企业 所得税政策。 Abstract : Our present stock market being as the stamp tax of the stock excha nge has played a certa in role in orga nizing finan cial revenue， regulating the stock market and controling an excessive in vestme nt. But there are some weak nesses. Therefore ， collecti on ways of the stamp tax of the stock excha nge should be regulated further ， a set of systematic and sound stock system should be estamblished ， d