| In the context of economic development,the level of development of my country’s securities market has increased significantly,and a multi-level capital system that can meet different investment needs and financing needs,as well as the on-market and off-exchange markets,has gradually formed.The securities transaction link is a key link in the development of the securities market,and the securities transaction stamp tax,as the main tax in my country’s securities transaction link,plays an undeniable role in regulating the securities market.However,its simple and inflexible system design,with the rapid growth of China’s securities market and the increasing scope,many problems have gradually been exposed and more and more over time.In order to ensure the healthy and stable development of the securities market,how to improve and reform the legal system of stamp duty on securities transactions in my country according to the actual situation of our country has become the wish of many investors and a test of the wisdom of the government and management.Therefore,it is necessary for us to learn from the successful experience of the international mainstream securities market.This move has positive practical significance for supporting and promoting the healthy and stable development of my country’s securities market.Based on this,this article is specifically divided into the following four parts: The first part is an overview of the securities transaction stamp tax,combing the securities transaction tax system and the concept of the securities transaction stamp tax,and expounding the concept,functional positioning and transmission mechanism of the securities transaction stamp tax.The second part analyzes the status quo of the legal system of stamp tax on securities transactions,and puts forward the problems in the legal system of stamp tax on securities transactions,such as the unclear purpose of macroeconomic regulation and control,and the single tax rate design.The third part is for reference from outside the territory.It mainly introduces the legal system of securities transaction stamp tax in representative countries and regions outside the territory,and further summarizes the experience and enlightenment on the improvement and reform of my country’s securities transaction stamp tax legal system.The fourth part is the foothold of the article.It proposes a specific path for improvement and reform.According to the actual problems,it is divided into a short-term perspective and a long-term perspective,and specific suggestions are put forward. |
