Function Analysis Of The Securities Tax System Of Our Country

The security market is an important component of the financial market, is playing own unique role in a country's economical development. Though the securities tax system of our country has given play to very great positive role in promoting the development of security market, but many problems exist among them. Under the new situation, how reorientate securities function of tax system and how about optimize our country's existing securities tax system, have a great theory and realistic meaning for the long-term development of the security market.First, main content of the thesisThis text takes function of the tax system of the securities as the thread, the full text is divided into four parts togetherThe first part mainly carries on theory analysis to the function of the tax system of the securities. First of all, have recommended in the tax system of the security market briefly the relevant tax revenues of the securities issue, trade, income and link of transfer of property are set up; Secondly, explain to the function of the market value of the securities, this text has quoted public products theory and relevant views of thinking of constitutional government one by one, sum up the function of the tax system of the securities .Finally, according to two different thinking being to restrain securities tax system tax revenue that function give play to from set up, influence, analyze.The second Part is divided into five sections about the functional demand of the tax system of the major securities. The first four sections, through making an introduction to American securities tax system, British securities tax system, Japanese securities tax system, tax revenue of the Hong Kong securities tax system, thus realizes the functional demand of its tax system of securities.In the part of three, analyze to the functional demand of the securities tax system of our country, are divided into three sections. The first section is Chinese securities tax system and function analysis. The second section is that the stage for functional demand of tax system of securities of our country is analyzed. The third section has studied the main factors that influencing the securities tax system function of our country.In the final Part, it is a tax system foundation of realizing tax system functional demand of securities of our country, divided into four sections. The first section has put forward the overall thinking with the tax system of securities in our country. The middle sections are to optimize a route choice of optimizing the resulting tax system of the existing securities .The fourth section is to optimize the property tax system of the securities, levy the legacy tax in right time.Second, main contribution of the thesis1, This text regards function of the tax system of the securities as the research object, attempt to carry on research to the security market of our country from a new angle.2, This text a comparatively bold one carry on phased division to of our country developing stage in security market3, The foundation of this text carries on the reform step by step to the phased localization of the tax system function of the securities, and the opportunity to the reform was chosen and relevant policies have improved and put forward one's own view.