| 我国证劵市场流转税的现状与改革 |
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| 引用本文： | 洪江. 我国证劵市场流转税的现状与改革[J]. 广东行政学院学报, 2007, 19(6): 63-66 |
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| 作者姓名： | 洪江 |
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| 作者单位： | 安徽财经大学,研究生部,安徽,蚌埠,233041 |
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| 摘 要： | 我国证券市场流转税对证券市场的运行、社会资本的配置以及政府收入均会产生影响。证券市场流转税的改革必须以促成证券市场的良性运行为根本目的,以引导对整个社会资本的优化配置为最终目标,以尽量不造成政府收入的大幅波动为前提。由此应拓宽税基、实行差别税负、进行单向征收。
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| 关 键 词： | 证券市场 流转税 影响 改革 |
| 文章编号： | 1008-4533(2007)06-0063-04 |
| 修稿时间： | 2007-07-18 |
Present Situations and Reforms of China''''s Securities Market Turnover Tax |
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| HONG Jiang. Present Situations and Reforms of China''''s Securities Market Turnover Tax[J]. Journal of Guangdong Institute of Public Administration, 2007, 19(6): 63-66 |
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| Authors: | HONG Jiang |
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| Abstract: | China's securities market turnover tax reform must take the facilitating of the securities market favorable operation as the fundamental purpose,the optimizing of distribution of the entire social capital as the ultimate goal,and the minimizing of government revenue fluctuation as the prerequisite.On this basis,we should expand tax base,carry out differentiating tax incidence,and implement unidirectional levy. |
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| Keywords: | securities market turnover tax influence reform |
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