我国当前证券市场的税制优化研究

发布时间：2018-04-03 12:10

本文选题：证券市场　切入点：税制优化　出处：《首都经济贸易大学》2014年硕士论文

【摘要】：我国证券市场经历了不到三十年的发展，虽然取得了较为明显的成绩，但是与国外成熟证券市场相比仍然存在不足。由于前期理论探讨和实践探索都并不充分，证券市场税制建设还未形成体系化，缺乏税收政策的长期性和长效性以及对证券市场的有效控制，，在一定程度上阻碍了我国证券市场的健康发展。因此，探索我国证券市场税制优化，寻求适应我国证券市场健康发展需要的税制具有很强的理论探讨意义和现实应用价值。本研究选择证券市场税制作为研究对象，对相关理论和实践进行系统阐述。从证券市场税收制度和证券市场运行特点入手，对税收与证券市场关系进行系统分析，如主流学派、公共选择学派和供给学派关于证券市场税制优化的一些理论和思想；并分析我国证券市场税制的功能和效应以及国内和国外证券市场税制实施过程的经济效应。在实践探讨中，对西方国家和我国证券市场税制进行比较分析，研究西方国家证券市场税制改革实践，介绍各国在证券市场税制中的流转环节、收益环节、遗赠环节中的课税做法，分析各国在证券市场税制基本要素中的经验，总结可供我国证券市场税制优化的经验。最后，结合西方税收优化理论相关观点和我国证券市场税制特点，明确税制优化目标，针对性地提出我国证券市场税制优化措施和建议，为我国证券市场税制结构优化提供理论参考。
[Abstract]:China's securities market has experienced less than 30 years of development, although it has made more obvious achievements, but compared with foreign mature securities market, there are still some shortcomings.As the previous theoretical and practical exploration is not sufficient, the construction of the tax system in the securities market has not yet been systematized, and it lacks the long-term and long-term effect of the tax policy and the effective control of the securities market.To some extent, it hinders the healthy development of China's securities market.Therefore, it is of great theoretical significance and practical application value to explore the optimization of the tax system in China's securities market and to seek a tax system that can meet the needs of the healthy development of the securities market in our country.This study chooses the tax system of the securities market as the research object and systematically expounds the relevant theory and practice.Starting with the tax system of the securities market and the characteristics of the operation of the securities market, this paper makes a systematic analysis of the relationship between the tax revenue and the securities market, such as some theories and ideas of the mainstream school, the public choice school and the supply school on the optimization of the securities market tax system;The paper also analyzes the function and effect of the tax system of China's securities market and the economic effect of the implementation process of the tax system in domestic and foreign securities markets.In the course of practical discussion, this paper makes a comparative analysis of the tax system of securities market in western countries and our country, studies the reform practice of tax system of securities market in western countries, and introduces the circulation link and income link of various countries in the tax system of securities market.This paper analyzes the taxation practices in the bequest chain, analyzes the experiences of various countries in the basic elements of the tax system of the securities market, and sums up the experience that can be used to optimize the tax system of the securities market in China.Finally, combining with the relevant viewpoints of western tax optimization theory and the characteristics of tax system in China's securities market, the paper defines the objective of tax system optimization, and puts forward relevant measures and suggestions for optimizing tax system of China's securities market.It provides a theoretical reference for the optimization of the tax structure of China's securities market.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F812.42

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