我国证券交易税收法律制度研究

发布时间：2018-03-31 20:41

本文选题：证券交易印花税　切入点：个人所得税　出处：《华东政法大学》2013年硕士论文

【摘要】：随着我国经济的持续快速增长，证券市场得到了快速的发展，证券市场在发展的同时，提供了资金融通的渠道，给我国经济注入了巨大的活力，给人们带来了很大的财富。但是，由于证券市场的税收法律制度还很不健全，没有起到调节收入分配的作用，证券市场加剧了我国贫富两极分化。在这一背景之下，完善我国证券交易税收法律制度应时且必要。在证券交易环节涉及的税种包括证券交易印花税、证券交易税以及证券交易所得税。我国目前在证券交易环节主要征收的是证券交易印花税，调控证券市场主要依靠的也是证券交易印花税，但是证券交易印花税的征收法律依据不足，亟需由适当的税种来替代。我国的证券交易所得税税收法律制度也很不完善，个人买卖股票的价差收益在我国依旧是免税的，，与税收公平原则不符，是否要开征证券交易个人所得税以及如何开征是本文研究的重点之一。目前，对证券交易印花税以及证券交易所得税的研究有很多。关于证券交易印花税，凡是股市发生剧烈的变动，关于证券交易印花税的研究就如雨后春笋都冒出来，但是所有的研究基本上都是一样的，就是证券交易印花税缺乏法律依据，应该取消。关于证券交易所得税，有不少博士论文、硕士论文已经进行了大量的研究，大部分文章都是通过理论分析，然后与其他国家和地区的相关法律制度进行比较，提出应该开征资本利得税，调节过高收入，从而完善我国的所得税税收法律制度。本文将证券交易环节涉及的税收分为行为税性质的证券交易印花税、流转税性质的证券交易税以及所得税性质的证券交易所得税三种，由于我国开征的证券交易印花税本质上就是证券交易税，因此两者放在一起研究。通过将证券交易印花税与印花税、其他国家的证券交易税进行比较，分析证券交易印花税的合理定位，再借鉴其他国家和地区的做法，提出证券交易印花税改革的三种措施。通过分析我国证券交易所得税的发展历程，以及对比其他国家和地区的做法，对我国证券交易个人所得税进行了制度设计。本文的创新之处：其一，就证券交易环节涉及的税收进行了研究，之前的研究没有从这个角度出发的。其二，运用比较分析法，考察了其他国家和地区的证券交易税收法律制度，比较借鉴他们的先进经验，对我国证券交易印花税的改革以及证券交易所得税的完善提出了一些建议，为今后立法提供一些参考。其三，在证券交易个人所得税税收法律制度设计方面，我提出了要区分限售股与非限售，区别课征税款，并提出要实行累进税率。
[Abstract]:With the sustained and rapid growth of China's economy, the securities market has been developing rapidly. While the securities market is developing, it has provided a channel for the financing of our country's economy, injected enormous vitality into our country's economy, and brought great wealth to people.However, because the tax legal system of the securities market is not perfect and does not play the role of regulating the income distribution, the securities market intensifies the polarization between the rich and the poor in our country.Under this background, it is necessary and timely to perfect the legal system of securities transaction tax in our country.Taxes involved in securities trading include stamp duty on securities transactions, securities transaction taxes, and income tax on securities transactions.At present, our country mainly collects the stamp duty of securities transaction in the link of securities exchange, and the regulation and control of the securities market mainly depend on the stamp duty of securities transaction. However, the legal basis for the collection of stamp duty on securities transaction is insufficient, so it is urgently needed to be replaced by appropriate tax.The tax legal system of income tax on securities transaction in our country is also very imperfect, and the profit of price difference of individual trading shares is still tax-free in our country, which is not in accordance with the principle of tax fairness.Whether to levy personal income tax on securities transaction and how to levy it is one of the emphases of this paper.At present, there are many researches on stamp duty and income tax on securities transaction.With regard to stamp duty on securities transactions, whenever there are drastic changes in the stock market, studies on stamp duty on securities transactions have sprung up, but all studies are basically the same, that is, stamp duty on securities transactions lacks a legal basis.It should be cancelled.With regard to income tax on securities transactions, there are quite a few doctoral theses, and a large number of studies have been carried out in the master's thesis. Most of the articles are based on theoretical analysis, and then compared with the relevant legal systems of other countries and regions.It is suggested that capital gains tax should be levied to regulate excessive income so as to perfect our country's income tax legal system.In this paper, the tax involved in securities trading is divided into three types: stamp duty on securities transaction with behavior tax, securities transaction tax with turnover tax and income tax with income tax.The stamp duty on securities transaction in our country is essentially the securities transaction tax, so they are studied together.By comparing the stamp duty of securities transaction with the stamp duty of other countries and the securities transaction tax of other countries, this paper analyzes the reasonable orientation of stamp duty on securities transaction, and then draws lessons from the practice of other countries and regions, and puts forward three measures for the reform of stamp duty of securities transaction.Based on the analysis of the development of income tax on securities trading in our country and the practice of other countries and regions, this paper designs the system of personal income tax for securities trading in China.The innovations of this paper are as follows: first, the tax involved in securities trading is studied, but the previous research has not started from this angle.Secondly, by using comparative analysis method, we have investigated the tax legal systems of securities trading in other countries and regions, and compared their advanced experience.This paper puts forward some suggestions on the reform of stamp duty on securities transaction and the perfection of income tax on securities transaction in China, which provides some references for the legislation in the future.Thirdly, in the aspect of the design of the tax system of personal income tax in securities transaction, I propose to distinguish between the restricted share and the non-restricted sale, to distinguish the levy tax, and to implement the progressive tax rate.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22;D922.287

【参考文献】