促进新三板市场发展的税收政策研究

发布时间：2018-03-21 04:32

  本文选题：新三板市场　切入点：证券市场　出处：《宏观经济研究》2017年01期 　论文类型：期刊论文

【摘要】：全国中小企业股份转让系统(俗称"新三板")服务于创新型、创业型、成长型中小微企业,重点解决中小微企业融资难问题。截至2016年10月31日,新三板挂牌企业已达9324家,总股本5389.71亿股,总市值36131.18亿元,股权融资已经成为挂牌公司融资的主要方式。然而新三板市场税收政策的完善步伐相对滞后,目前还未形成一套完整的税收体系,而税收政策的缺失势必会影响新三板市场的健康发展。为完善新三板市场税收政策,发挥税收对新三板市场的扶持与激励作用,应在我国证券市场现行税制的基础上,以新三板市场涉税问题处理原则为指导,建立和完善促进新三板市场发展的税收体系。
[Abstract]:The National small and Medium-sized Enterprises share transfer system (commonly known as the "New three boards") serves innovative, entrepreneurial, and growth-type small and medium-sized enterprises, focusing on solving the financing difficulties of small and medium-sized enterprises. As of October 31st 2016, the number of new third board listed enterprises has reached 9,324. Total equity five hundred and thirty-eight billion nine hundred and seventy-one million shares, total market value three trillion six hundred and thirteen billion one hundred and eighteen million yuan, equity financing has become the main way of financing listed companies. However, the pace of tax policy improvement in the new third-board market has lagged behind, and a complete tax system has not yet been formed. The lack of tax policy will inevitably affect the healthy development of the new third board market. In order to perfect the tax policy of the new third board market and give full play to the role of tax revenue in supporting and encouraging the new third board market, we should base on the current tax system of our country's securities market. Under the guidance of the principle of dealing with tax-related problems in the new third board market, the tax system to promote the development of the new third board market is established and perfected.
【作者单位】： 东北财经大学财政税务学院;吉林财经大学大企业税收研究所;
【分类号】：F832.51;F812.42
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本文编号：1642272