本文選題：證券市場　切入點：稅制優(yōu)化　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：我國證券市場經(jīng)歷了不到三十年的發(fā)展，雖然取得了較為明顯的成績，但是與國外成熟證券市場相比仍然存在不足。由于前期理論探討和實踐探索都并不充分，證券市場稅制建設(shè)還未形成體系化，缺乏稅收政策的長期性和長效性以及對證券市場的有效控制，，在一定程度上阻礙了我國證券市場的健康發(fā)展。因此，探索我國證券市場稅制優(yōu)化，尋求適應(yīng)我國證券市場健康發(fā)展需要的稅制具有很強(qiáng)的理論探討意義和現(xiàn)實應(yīng)用價值。 本研究選擇證券市場稅制作為研究對象，對相關(guān)理論和實踐進(jìn)行系統(tǒng)闡述。從證券市場稅收制度和證券市場運行特點入手，對稅收與證券市場關(guān)系進(jìn)行系統(tǒng)分析，如主流學(xué)派、公共選擇學(xué)派和供給學(xué)派關(guān)于證券市場稅制優(yōu)化的一些理論和思想；并分析我國證券市場稅制的功能和效應(yīng)以及國內(nèi)和國外證券市場稅制實施過程的經(jīng)濟(jì)效應(yīng)。在實踐探討中，對西方國家和我國證券市場稅制進(jìn)行比較分析，研究西方國家證券市場稅制改革實踐，介紹各國在證券市場稅制中的流轉(zhuǎn)環(huán)節(jié)、收益環(huán)節(jié)、遺贈環(huán)節(jié)中的課稅做法，分析各國在證券市場稅制基本要素中的經(jīng)驗，總結(jié)可供我國證券市場稅制優(yōu)化的經(jīng)驗。最后，結(jié)合西方稅收優(yōu)化理論相關(guān)觀點和我國證券市場稅制特點，明確稅制優(yōu)化目標(biāo)，針對性地提出我國證券市場稅制優(yōu)化措施和建議，為我國證券市場稅制結(jié)構(gòu)優(yōu)化提供理論參考。
[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.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F812.42

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本文編號：1705141