Research On Tax Planning Of Securities Investment Gains

With the development of our country's economy and securities market, the administrative means gradually will be substituted by the economic levers with which the government regulates the securities market and tax main function has changed from financing the financial fund to adjust and control the economic development. The transaction is relative to the money in the securities market. The purpose of investor is to get more gains. So the tax policy for securities investment gains directly affects the gains after tax. Meanwhile, the tax policy difference and the imperfect of the present securities tax system make the investor's tax planning possible. So research on tax planning of securities investment gains is meaningful.The steps in the paper follow as: firstly, analyzing the relationships between securities market development, securities tax system and tax planning and the nature and tax policy of securities investment gains .Secondly, specifying the possible means of tax planning of securities investment gains from the point view of economics. Thirdly, analyzing the risk and the precautionary measures of tax planning of securities investment gains.