证券税收法律制度比较研究

【作者】 苏彦；

【导师】 唐丽子；

【作者基本信息】 对外经济贸易大学 ， 法律， 2004， 硕士

【摘要】 现代社会是市场经济社会，而证券市场的繁荣是市场经济发展的表现之一，因此各市场经济国家无不采取各种手段对其加以规范，进行宏观调控，税收便是其一。在国家活动中，税收不仅是取得国家财政收入的主要来源，而且作为对经济实行调控的手段，一直为各国积极而有效地利用着。而同时“有税必有法”，税收必须以国家法律形式固定下来。因此为从税收方面加强对证券市场的管理，一套完整的证券税制便显得尤为重要。 本文从证券税制的理论分析入手，并借鉴各国的证券税制，从而揭示我国目前的证券税收立法现状，指出其中存在的问题，并就我国证券税制的构建提出自己的一些设想。 本文共分三部分：第一部分为引言，介绍选题目的；第二部分为正文；第三部分为结束语，对全文作出总结。 正文包括六章： 第一章，概述证券市场、税收税法等基本概念及证券税收的功能和种类。 第二章，从证券税收法律制度的理论分析入手，剖析了证券交易税和证券所得税的理论基础，从反对赞成两方面探寻税制背后的理论原理。 第三章和第四章按证券税收中的主要两大类税，即证券流转税和证券所得税分别进行研究，对各国在税种设置、征收方式、征收范围、征收对象等方面的不同规定进行比较研究。 第五章在第三、四章的基础上对我国目前证券税收制度的现状进行了分析，论述了证券税收制度的必要性以及我国证券税法存在的缺陷，并进行了法律上的思考。 第六章是对我国证券税收法律制度的构建提出一些设想。其中主要对流转环节和收益环节的构建提出了设想，如改革现行的证券印花税，实行证券交易税和印花税兼征的制度，制定独立的证券交易税法等。 与证券税收有关的同时还有证券遗产税、证券赠与税等，但一方面由于这两个税种我国并未正式开征，而且在其他发达国家也不是普遍征收的税；另一方面，这两种税对于证券市场的发展并没有太大的影响，因此本文未对其加以探讨。更多还原

【Abstract】 Modern society is a Market Economy Society , while the prosperous of Securities Market is one of the reflection of the Market Economy development. Thus, all Market Economy Country adopt various methods to regulate the market, the taxation is one of the methods. The taxation is not only the main resource of the national financial revenue income, but regarded as the way to adjust and control economy activities which is always used actively and efficiently by many countries. Meanwhile, "where there is the taxation, there is the law", so the taxation must be expressed by the form of national law. Based on this, it is more important to enact a set of complete securities taxation in order to manage the securities market from the aspect of the taxation.This thesis begins from the analysis of the securities taxation theory, refer to the securities taxation of various countries, then point out the shortages of present taxation laws of China and provide some suggestions concerning about the construction of the securities taxation of China.The thesis consists of three parts: the first part is an introduction, in which simply introduces the aim of writing; the second part is the main text; the third part is the conclusion, in which make a summary for the whole text.The main text includes six chapters:Chapter I introduces the basic concepts, such as securities market the taxation and the taxation laws the functions and types of Securities Taxation.Chapter II, beginning from the analysis of the securities taxation theory, analyzing the theory basement of the securities transaction taxation and securities income taxation, discovering the theory behind the taxation system from two coins.Chapter HI and Chapter V, according to the main two types of taxation of the securities taxation, that is, securities transaction taxation and securities income taxation, comparing with other countries’ regulations from the many aspects, such as the types of tax, the methods of taxation, the scopes of taxation, the objects of taxation.Chapter VI, on the basis of Chapter III and Chapter V, analyzing the present situation of the china securities taxation, stating the necessary of the securities taxation and shortages of china securities taxation, furthermore, thinking about these problems from law angle.There are also securities heritance taxation and securities bequeathal taxation in relation with the china securities taxation. But in the one hand, these two don’t levy in our country and other developed countries don’t levy normally. On the other hand, these two take a little effect for the development of the securities market, therefore , thesis doesn’t research these.更多还原