The Research Of Improving Taxation Law Of Securities Market Of China

The securities market is the inside request of a market economy developing. Along with the thorough development of market economy, our country stock market is already more mature, takes securities market as to represent. For the sake of circulating of stock market smoothly, each market economy nation all adopts various means as to it's take in to guide with norm, carry on the macro view adjust to control, the revenue from tax would is it. In the national activity, the revenue from tax not only is the main source which obtains national public finance income, but also is the means which adjusts to control to the economic execution, having been all countries to make use of actively and availably. In the meantime "have a tax to there is method necessarily", revenue from tax have to be settled down with national law form. Therefore, in order to strengthen the management to the securities market in sight of the revenue from tax, a set of law system of the securities certificate revenue from tax of integrity seems to be important.Nowadays ages, with economic integral whole in the world turning progress to speed, nation is not isolated existent. The relation of state-to-state isn't split into pieces to open, the aspects of politics, economy and cultural are all mutual to contact and intertexture together. Therefore, we have to draw lessons from successful experience of foreign law system of the stock certificate revenue from tax, according to our country state of the nation and international usual practice to science ground design our country stock certificate revenue from tax law system.This text is totally divided into three part: The first part is a preface, introducing the background of the topic and the purpose of the research chosen; The second part is a text; In order to end language, the third part makes a summary as a result to the thesis research.The text includes 4:Chapter 1, mainly introduced concept and the law system's function to stock market of the stock certificate revenue from tax of the tax law category and influence of the law system of the stock market revenue from tax, explain stock market and the law system of the stock certificate revenue from tax have a very close relation.Chapter 2, the system existent problem of the revenue from tax law of the our country stock market and blemish carried on enumerating currently. If stock certificate bargain and stock certificate conduct the tax of organization to take to over-emphasized, the stock certificate law system still need to be treated perfect, the stock certificate law system adjusts stock market to control result disregard to want etc..Chapter 3, press four big taxes in the law system of the stock certificate revenue from tax, namely stock certificate issue link tax, stock certificate trade the link tax, the link taxation of the stock certificate income and stock certificate property right transfer link taxation, carrying on a research respectively, growing constitution in the tax to ail countries, collect way etc. of the different provision carry on relatively studying.Chapter 4, put forward to the law system of the stock certificate revenue from tax of perfect our country some conceive. Such as perfect revenue from tax law the system of the system construction, reform a current stock certificate bargain a stamp tax, release a securities transaction tax in good time, draw up a securities transaction tax method, fair tax negative, strengthen stock certificate law system to adjust stock market to control etc..Along with an integrity of, system of and have the stock certificate revenue from tax of the special place law certainly institutional of establishment with perfect, revenue from tax means will be developed to regulate securities market a function well necessarily, and push further development of securities market.