Optimization Of The Tax System Of China's Securities Market

Stock market prosperity or not has become an important support for the development of a country's economy, it is a barometer of the country's economic development. With China's rapid economic development, increasing investment awareness of people, also has been the rapid development of China's securities market. But the tax system construction of China's securities market is indeed relatively backward, restricting the development of the securities market in China. So we need to engage in securities market reform of the taxation system.It is with this background and for in-depth discussion of this article. This article is divided into five parts: First part is the background and significance of subject selection of domestic and foreign research status, background analysis, writing of significance, but also understand the present situation of domestic and foreign scholars in the study of security market tax system. Second part is some of the basic theory analysis. Analysis of major school, supply school and school of public choice theory of tax system optimization, and these ideas were evaluated to identify the enlightenment to China's tax system. Part III first received from issuing, trading, and links to property deals with the taxation status of securities market in China, respectively, and detailed analysis of the main problems existing in China security market tax system. Part IV is an international comparison of tax system and introduction to the experience. Through to release, trade, income and property analysis of the four links to learn about the tax system settings and application situation in various countries, and through the experience of foreign study on analysis of the Chinese experience. Part V is largely some suggestions on optimization of tax system in China. This is the result of in-depth understanding of tax optimization theory in the West, combined with the actual situation of the taxation system in China Securities market and foreign advanced experiences for reference to.