本文選題：證券交易印花稅　切入點：個人所得稅　出處：《華東政法大學》2013年碩士論文

【摘要】：隨著我國經濟的持續(xù)快速增長，證券市場得到了快速的發(fā)展，證券市場在發(fā)展的同時，提供了資金融通的渠道，給我國經濟注入了巨大的活力，給人們帶來了很大的財富。但是，由于證券市場的稅收法律制度還很不健全，沒有起到調節(jié)收入分配的作用，證券市場加劇了我國貧富兩極分化。在這一背景之下，完善我國證券交易稅收法律制度應時且必要。 在證券交易環(huán)節(jié)涉及的稅種包括證券交易印花稅、證券交易稅以及證券交易所得稅。我國目前在證券交易環(huán)節(jié)主要征收的是證券交易印花稅，調控證券市場主要依靠的也是證券交易印花稅，但是證券交易印花稅的征收法律依據不足，亟需由適當?shù)亩惙N來替代。我國的證券交易所得稅稅收法律制度也很不完善，個人買賣股票的價差收益在我國依舊是免稅的，，與稅收公平原則不符，是否要開征證券交易個人所得稅以及如何開征是本文研究的重點之一。 目前，對證券交易印花稅以及證券交易所得稅的研究有很多。關于證券交易印花稅，凡是股市發(fā)生劇烈的變動，關于證券交易印花稅的研究就如雨后春筍都冒出來，但是所有的研究基本上都是一樣的，就是證券交易印花稅缺乏法律依據，應該取消。關于證券交易所得稅，有不少博士論文、碩士論文已經進行了大量的研究，大部分文章都是通過理論分析，然后與其他國家和地區(qū)的相關法律制度進行比較，提出應該開征資本利得稅，調節(jié)過高收入，從而完善我國的所得稅稅收法律制度。 本文將證券交易環(huán)節(jié)涉及的稅收分為行為稅性質的證券交易印花稅、流轉稅性質的證券交易稅以及所得稅性質的證券交易所得稅三種，由于我國開征的證券交易印花稅本質上就是證券交易稅，因此兩者放在一起研究。通過將證券交易印花稅與印花稅、其他國家的證券交易稅進行比較，分析證券交易印花稅的合理定位，再借鑒其他國家和地區(qū)的做法，提出證券交易印花稅改革的三種措施。通過分析我國證券交易所得稅的發(fā)展歷程，以及對比其他國家和地區(qū)的做法，對我國證券交易個人所得稅進行了制度設計。 本文的創(chuàng)新之處：其一，就證券交易環(huán)節(jié)涉及的稅收進行了研究，之前的研究沒有從這個角度出發(fā)的。其二，運用比較分析法，考察了其他國家和地區(qū)的證券交易稅收法律制度，比較借鑒他們的先進經驗，對我國證券交易印花稅的改革以及證券交易所得稅的完善提出了一些建議，為今后立法提供一些參考。其三，在證券交易個人所得稅稅收法律制度設計方面，我提出了要區(qū)分限售股與非限售，區(qū)別課征稅款，并提出要實行累進稅率。
[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.
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.22;D922.287

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相關期刊論文 前2條

1 茆曉穎;;證券交易所得課稅的海外比較與借鑒[J];財會通訊(學術版);2008年09期

2 王逸;;個人資本利得課稅法律制度的國際比較與借鑒[J];稅收經濟研究;2011年01期

本文編號：1692356