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Reform on the Securities Tax System in China

Author: HongJiang
Tutor: DanXueYong
School: Anhui University of Finance
Course: Finance
Keywords: Securities market turnover tax Securities market income tax Securities market property taxes
CLC: F812.42
Type: Master's thesis
Year: 2008
Downloads: 143
Quote: 0
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Abstract


Since rebounded after years of downturn since the end of 2005, China's stock market in 2006 and 2007, quickly emerged a situation of 冰火两重天. Adapt to this tax system of China's securities market is also within the past few years there has been substantial adjustment to study reform and improve China's securities market has great theoretical and practical significance in this context. This paper is divided into five parts, the first part mainly as primers for the full text of the main purpose of export author of the study; second part do a basic theoretical preparation for the full text of the analysis; Part III, Part IV and Part V the focus of the full text of the third part focuses on a comprehensive elaboration of tax theory and institutional arrangements for major national and regional securities market, and in order to provide a theoretical and empirical reference platform for the tax reform of China's securities market; fourth part this article transition, the main purpose is the full text of the analysis focused its attention on tax revenue in China's securities market, institutional, identify deficiencies and their causes of China's securities market tax system; fifth part is the end-result before concluding sections, in particular, is the first two, three, four parts based on the general idea of ??the tax reform of China's securities market and specific recommendations for a comprehensive finishing. This paper compared to our existing research relevant stock market tax reform, showing the following highlights: First, this article from the perspective of the tax structure classification tax system to China's securities market is divided into the securities market turnover tax, the securities markets income tax and securities markets throughout property taxes, and in the analysis of the full text. This is to get rid of the practice of securities markets in our existing tax system research are often different by the transfer of part of the securities market tax system is divided into a part of the issue securities market tax system, the tax system, the distribution chain of the circulation of the securities market securities market tax system, so able provide an updated perspective and a better explanation for the tax reform of China's securities market. Second, borrows heavily from the advanced countries and regions mature stock market tax system theory is another highlight of this article. Reference of the securities markets in our existing tax system research literature on the securities market tax regime in the West tend to be concentrated in specific tax arrangements, and the little touches on the the mature Western securities markets tax system theory, the author is based on this, so in this article Western specific securities tax analysis process carefully combing West maturity securities tax system theory expounded, which avoided the past, a large number of securities market tax system literature from experience about reform of the old road, and also makes scattered more systematic theoretical analysis in various literature.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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