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Initially Searches on China’s Securities Tax Reform of Legal System

Author: GongYanQiu
Tutor: ZhangZuo
School: Shandong University
Course: Legal
Keywords: Securities Tax Stamp duty on securities Securities Transaction Tax Income Securities
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 171
Quote: 2
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Abstract


The rise of securities tax law system is premised on the existence of the securities market, and the development and growth of the stock market can not do without this important economic lever tax regulation, the two are a mutually reinforcing and mutually reinforcing relationship. Although China's securities market relatively late start, but the development speed is amazing that in this case the rapid development of the market, improve the tax law and regulation becomes some lag. China's current tax system is relatively simple securities and tax law system, there are still imperfect and content unreasonable defect, which makes the tax law system in China's securities market macroeconomic regulation and control functions and features such as fair distribution of income has not been fully play, securities tax law system need further improvement. However, the legal system of the tax reform is not an easy thing, you need to learn some foreign maturity securities market reform and development process, combined with the country's securities market situation gradually carried out. Although the development of foreign securities tax reforms to China's tax system indicates a major trend, but because the stock market (especially the stock market) sensitivity is relatively high, so the securities tax reform process to be controlled properly, either to promote the securities market developments bring to the market but not so excessive volatility. In this paper, Securities Tax Law at the national macro-control role as a starting point to analyze the current situation of China's securities tax and defects, and learn from foreign experience some mature development of securities markets and securities tax reform has brought to China's revelation, the final In theory, based on trying to reform and development of China's securities tax system to make a few suggestions. Articles divided into a total of five parts: The first part of the meaning of the Securities Tax Law analytic analyzes the conceptual content Securities Tax Law, etc., and leads to the main content of this paper and writing purposes. The second part of the securities tax system functions and to establish the basis of law and economics analysis. Pointed out that the main function of securities is to increase tax revenue, operational implementation of macroeconomic regulation and control of the market, especially the tax on stock market size, structure and transaction costs of securities transactions, such as the impact of capital flows; Meanwhile, the author of Securities Tax Law Perspective in taxes were analyzed stamp duty, transaction tax, income tax policies in different economic impact on the securities market. The third part analyzes the status quo of China's securities tax and problems. China's securities tax system based on equity securities in the secondary market trading stamp duty acts as the main income for the auxiliary system of a fragmentation specification. It has some shortcomings, including the transfer of securities issuance links and missing links such as taxation, taxation narrow tax base, there is the phenomenon of double taxation, etc., so that these defects are not securities tax functions into full play. The fourth part I selected three more mature national stock market tax for the study, they were introduced in the securities market turnover tax, income tax, property tax and other aspects of tax policy and the development of the situation, and on this basis summarizes some of the trends in the overall development of securities tax, including securities tax system to a composite made from a single shift, expanding the scope of taxation, macro control and resource allocation functions effectively, measures to avoid double taxation, in order to China securities tax system established to provide a reference. The fifth part in the analysis above, based on the tax system in order to build China's securities made several suggestions. Especially for China's securities tax system defects presents a general direction of tax reform, and to try to levy specific taxes and tax rates for each of the other aspects of well-designed concrete reform measures.

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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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