本文選題：證券市場 + 證券交易印花稅��； 參考：《華東政法大學》2014年碩士論文

【摘要】：證券交易印花稅在中國從產生伊始就具備經濟轉型過程當中的濃郁色彩。一開始證券交易印花稅的產生，就是依據其他稅種的法規(guī)實行，并且證券交易印花稅稅率的高低也只是由政府部門單方面依據市場低迷或狂熱的主觀猜測來調整，使得證券交易印花稅的法律依據不足，屢屢為人們所詬病。媒體上不斷出現討論關于調高、降低或者維持、取消證券交易印花稅的聲音，國內外學者對于證券交易印花稅的褒貶爭議更是不絕于耳。 國內外一些研究者認為，調高證券交易印花稅,必然會使買賣成本升高進而波及到股票的流動性，增添大盤收益和噪聲交易在股市上的波動；也有的研究者認為相反。由于各國的情況不盡相同，所以國內外研究的結果并不一致。 根據市場冷熱情況適時調整證券交易印花稅稅率已成為我國政府對證券市場進行宏觀調控的最重要的一項政策工具。到目前為止，我國的證券交易印花稅率調整前前后后已有多次，但由于該政策力度難以把握，總是達不到預期效果，要么是效果調控不到位要么是矯枉過正。不可否認，以證券交易印花稅為核心的證券稅制這些年來在聚集政府財政收益和宏觀調節(jié)證券市場兩個方面起到了不可或缺的作用。然則簡單缺乏彈性的證券稅制，伴著中國證券市場的迅猛成長以及范圍的日益擴大，很多問題已經逐步暴露并且隨著時間的推移是越來越多。為保證本國股市的健康平穩(wěn)長期發(fā)展，如何根據我國的實際情況正確制定和革新完善本國的證券交易印花稅制度，成為眾多股民的心愿，也成為對我們政府和股市管理層智慧的一種考驗。 從世界各主要證券市場的實際成長經驗能夠看出，國際金融市場稅制變革的整體趨向最終是取締或降低證券印花稅。世界各國印花稅的變革方向是降低印花稅率，對中國證券交易印花稅的改革自然是必然趨勢。為不斷完善和優(yōu)化我國特色的社會主義證券市場體系，我們也有必要學習借鑒國際主流證券市場上的成功經驗。此舉對于及時防范和有效化解金融風險、支持和促進我國證券市場的健康平穩(wěn)長遠發(fā)展有著積極的現實意義。 本文主要分為五個部分。第一部分緒論，，主要從選題背景出發(fā)引出證券交易印花稅的研究意義，并在參考大量文獻資料的基礎上，對已有的研究成果作了下簡要概述。第二部分首先扼要說明了印花稅的內涵，接著立足于證券交易印花稅的相關理論，介紹了證券交易印花稅的含義、征稅根據等。繼而介紹了中國證券交易印花稅的孕育、發(fā)展變化和我國證券稅制的近況。第三部分分析了歷年的印花稅稅率的調整對我國股市產生的實際影響，并且介紹了中央地方分享比例的博弈變化和演變過程，同時,揭示了中國目前現行證券交易印花稅制度各種不合理的地方。第四部分通過分析境外部分國家的證券交易體制，以期從境外部分國家的成功經驗中得出啟示。第五部分針對中國的實際情況對中國的證券交易印花稅的變革方向提出了一些淺陋的政策建議。由于經濟學和金融學知識薄弱，也難以把握我國證券市場實踐中復雜的現實情況，本文缺乏實證研究和支撐，敬請各位老師批評指正。
[Abstract]:The stamp duty of securities trading has a strong color in the process of economic transformation from the beginning of China. In the beginning, the production of stamp tax on securities trading was carried out according to the regulations of other taxes, and the tax rate of the stamp tax on the securities transaction was only adjusted by the government department unilaterally according to the market downturn or the fanatical subjective speculation. As a result, the legal basis for the stamp tax on securities trading is insufficient, and it has repeatedly been criticized by people. The media has been constantly discussing the voice of raising, reducing or maintaining the stamp tax on securities trading, and the controversy over the stamp tax on securities trading is more and more disputed by scholars both at home and abroad.
Some researchers at home and abroad believe that the increase of the stamp tax on securities trading will inevitably increase the cost of buying and selling and then spread to the liquidity of the stock, and increase the volatility of the large stock returns and the noise trading on the stock market.
It has become the most important policy tool to adjust the stamp duty rate of securities transaction according to the situation of market cold and heat, which has been the most important policy tool for our government to control the securities market. It is undeniable that the securities tax system, which is the core of the securities transaction stamp tax, has played an indispensable role in the two aspects of the accumulation of government financial revenue and macro regulation of the securities market these years. As well as the expansion of the scope, many problems have been gradually exposed and more and more time goes by. In order to ensure the healthy and stable long-term development of the domestic stock market, how to formulate and innovate and perfect the stamp tax system of securities trading in our country according to the actual situation of our country has become the wish of many investors and also to our government. And a test of the wisdom of the stock market management.
From the actual growth experience of the world's major securities markets, it can be seen that the overall trend of the tax reform in the international financial market is ultimately to ban or reduce the stamp tax. The changing direction of the stamp tax in the world is to reduce the stamp tax rate, and the reform of the stamp tax on China's securities trading is the inevitable trend. It is also necessary for us to learn from the successful experience in the international mainstream securities market, which has a positive meaning for the timely prevention and effective defuse of financial risks, and to support and promote the healthy and stable long-term development of the securities market in China.
This article is divided into five parts. The first part of the introduction, mainly from the background of the topic selection, the significance of the research on Stamp Tax on securities trading, and a brief overview of the existing research results based on the reference of a large number of documents. The second part first briefly describes the connotation of stamp tax, and then is based on the stamp duty of securities trading. It introduces the meaning of stamp tax on securities trading and the basis of taxation. Then it introduces the breeding of stamp tax in China's securities trading, the development and changes and the recent situation of China's securities tax system. The third part analyses the actual impact of the adjustment of stamp tax rate on the stock market of our country in the past years, and introduces the proportion of the central local share. The game change and evolution process, at the same time, reveals the current China's current securities trading stamp tax system of various unreasonable places. The fourth part through the analysis of foreign countries' securities trading system, in order to draw inspiration from the successful experience of some foreign countries. The fifth branch of China's actual situation to China's securities exchange in China. The change direction of the easy stamp tax has put forward some humble policy suggestions. Because of the weak knowledge of economics and finance, it is difficult to grasp the complicated reality in the practice of China's securities market. This paper lacks empirical research and support, and asks the teachers to criticize them.
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.287;D922.22

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本文編號：2092984