战后日本证券税制改革及其影响分析

发布时间：2018-04-14 18:08

本文选题：日本证券税 + 税制改革　；参考：《河北大学》2013年硕士论文

【摘要】：证券税作为税收的一种，在组织财政收入、抑制过度投机、引导合理投资、规范市场行为等方面有着不可替代的作用。改革开放以来，我国证券行业取得了蓬勃的发展，为我国市场经济的发展做出了不可磨灭的贡献。然而与蓬勃发展的证券行业相比，我国的证券税制明显落后，其对证券市场的宏观调控作用也没有发挥到位，在一定程度上制约了证券行业的发展，不利于我国证券市场的国际化。日本通过证券税制改革形成了结构合理、赋税公平的税制体系。二战结束以后,日本经济快速发展，在出口导向型经济向内需拉动型经济转变的过程中，日本证券市场产生了严重的泡沫，，这与中国目前的经济形势有相似之处，因此,借鉴日本证券税制改革的经验对于完成我国证券税制改革有重大的指导意义。本文运用规范分析与实证分析相结合，定性分析与定量分析相结合等方法，通过对日本证券税制改革及其影响的分析，为我国证券税制改革提出了可行性建议。全文分为5个部分。第一部分介绍了选题的背景和意义、国内外文献综述、研究思路、研究方法及创新点。第二部分分别对证券税制发行、交易、所得、转移四个环节的税收和经济效应做出了系统的介绍和分析，并研究了证券税制的功能。第三部分对日本证券印花税、交易税、所得税、利得税、遗产与赠与税做出了系统的介绍，并详细回顾了其改革历程。第四部分分析了日本证券税制改革的影响，着重分析了日本证券税制改革对股市泡沫的影响，并选取两次证券交易税税率变动前后15、30、45、60天日经225指数，对税率变动对股票市场的波动性做了实证分析，发现税率变动没有增加股票市场的波动性。第五部分根据日本证券税制改革的经验，分析了我国证券市场税制存在的不足，为我国证券税制改革提出了合理化建议，包括完善税制，保持稳定的税率等等。
[Abstract]:As a kind of taxation , the securities industry has played an irreplaceable role in organizing financial revenue , suppressing excessive speculation , guiding rational investment and standardizing market behavior . However , our country ' s securities industry has made an irreversible contribution to the development of market economy since the reform and opening up . However , compared with the booming securities industry , our country ' s securities taxation system has not been in place , which restricts the development of the securities industry to some extent , which is not conducive to the internationalization of our securities market .

After the end of World War II , Japan ' s economy has developed rapidly . After the end of World War II , Japan ' s economy has developed rapidly . In the process of export - oriented economy to domestic demand , Japan ' s securities market has produced serious bubbles , which is similar to the current economic situation in China . Therefore , it is of great significance to draw lessons from the experience of Japan ' s securities taxation reform to complete the reform of securities taxation system in China .

The paper introduces and analyzes the reform of the securities taxation system in Japan , analyzes the influence of the reform of the securities taxation system on the stock market , and analyzes the effect of the reform of the securities taxation system . The fourth part analyzes the shortcomings of the tax system in China ' s securities market , and puts forward some rationalization proposals for the reform of the securities taxation system in China , including the improvement of the tax system , the stable tax rate and so on .

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F813.13;F833.13

【参考文献】