【作者】 茆晓颖；

【导师】 贝政新；

【作者基本信息】 苏州大学 ， 企业管理， 2002， 硕士

【摘要】 税收政策在资本市场的产生和发展过程中起着至关重要的作用。作为一个新兴市场，资本市场特别是证券市场会不断地受到税收政策的影响，合理公平的税收政策将极大促进其发展。证券市场税收制度是指与证券市场行为主体或其行为有关的税收政策、制度及规定。如何进一步完善我国的证券市场税收制度，对于积极支持和促进证券市场向健康、稳定和规范的方向发展具有重要意义。本文通过分析证券市场税收制度的经济效应，详细比较中国和一些发达国家与地区的证券税制，探讨世界各国税收实践中可供借鉴的经验，找出我国现行证券税制存在的问题，提出了进一步完善我国证券市场税收制度的初步设想。本文从以下四个方面研究证券市场税收制度：证券发行环节、证券交易环节、证券所得环节和证券财产转移环节。结论主要有以下五个方面：(1)对一级市场开征印花税，二级市场开征证券交易税；(2)开征证券交易所得税；(3)改进证券投资所得税；(4)开征遗赠税，对证券财产转移环节课税；(5)强化征管，堵塞漏洞。更多还原

【Abstract】 Since the capital market emerges, taxation policy has critical influence on its development. As a new market, capital market, especially security market will be continuously impacted by the related taxation policies. Impartial and fair taxation policies could greatly promote the development of the market. The taxation system in security market ( "TSSM" in short) is defined as the taxation policies, rules , and regulations related with the behavior entities in the security market. It is very meaningful to implement TSSM in China, so as to build up a more healthy, stable and regulated security market. Through the analysis of economic effect of the TSSM, and the detailed comparison of TSSM between China and other developed countries and places, this article discusses the applicable experience in other countries’ taxation practice, and points out the problems in the TSSM in China nowadays. And then this article comes out the primary ideas to implement China’ s TSSM. To conclude the structure of this article in brief, 4 aspects are focused in research: 1) securities issuing stage; 2) securities exchange stage; 3) securities income stage and 4) transfer of securities assets stage. Besides, there are mainly 5 aspects of conclusion as follows : 1) To levy stamp duty in the first market (issuance market) and levy securities exchange duty in the second market (exchange market); 2) To levy Securities exchange Income tax; 3) To improve the levy of Securities investment Income tax ; 4) To levy Legacy and Bestowal Duty in the stage of transferring securities assets; 5) To strengthen levy management so as to prevent tax dodging.更多还原