Author(s): Shao Su-dong, Department of Economic Management, Changchun Finance College
Pages: 20-24+31
Year: 2016 Issue:  1
Journal: Journal of Changchun Finance College
Keyword:  security industry tax system; reform; regulate and control;
Abstract: At present, China’s securities market has begun to take shape, but our securities tax system has not kept pace with the development of securities market. It is urgent to reform the tax system, establish a tax system with Chinese characteristics.China should learn from developed countries mature securities market experience, transferred securities transaction stamp tax as the main tax of turnover tax to the capital gains tax of the main tax of income tax system, play the role of taxation regulation of income distribution;broaden the tax base, lowering tax rates, the country can achieve its fiscal income, and can maximally reduce the negative impact of the tax on capital movement brings to facilitate investment decision based on the basis of more market-oriented.