本文選題：新三板市場　切入點：證券市場　出處：《宏觀經(jīng)濟研究》2017年01期 　論文類型：期刊論文

【摘要】：全國中小企業(yè)股份轉(zhuǎn)讓系統(tǒng)(俗稱"新三板")服務(wù)于創(chuàng)新型、創(chuàng)業(yè)型、成長型中小微企業(yè),重點解決中小微企業(yè)融資難問題。截至2016年10月31日,新三板掛牌企業(yè)已達9324家,總股本5389.71億股,總市值36131.18億元,股權(quán)融資已經(jīng)成為掛牌公司融資的主要方式。然而新三板市場稅收政策的完善步伐相對滯后,目前還未形成一套完整的稅收體系,而稅收政策的缺失勢必會影響新三板市場的健康發(fā)展。為完善新三板市場稅收政策,發(fā)揮稅收對新三板市場的扶持與激勵作用,應(yīng)在我國證券市場現(xiàn)行稅制的基礎(chǔ)上,以新三板市場涉稅問題處理原則為指導(dǎo),建立和完善促進新三板市場發(fā)展的稅收體系。
[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.
【作者單位】： 東北財經(jīng)大學(xué)財政稅務(wù)學(xué)院;吉林財經(jīng)大學(xué)大企業(yè)稅收研究所;
【分類號】：F832.51;F812.42
，

本文編號：1642272