A Research On The Tax System In Chinese Stock Market Trading Links

The stock market in a country's economic development which has the important functions like finance,money-oriented and optimizing the allocation of resources,macro-control is an extremely important component to the finance market its high and low efficiency has also become an important factor in economic development.A variety of the existing policies are just prompt solutions to a lot of problems have taken place in the stock market which demanded flexibility of solution. The existing policies are short of scientific and effective control to a full range of the stock market,which appears negative and passive and can not meet the needs of the development of the securities market.How to tread the tax system of the securities market,we should learn from the experience of overseas,make change to the tax-related policies and measures to the stock market which play an positive role both in the prevention and defuse of financial risks,and the support and promote to the health stock market's stability and development.This article takes the tax system in stock market transactions as the object of the study.We use normative and empirical analysis methods in this paper,explore the securities and exchange link to analyze the economic effects of taxation.Under the new situation,how to figure out the position the securities tax system functions and how to optimize our existing securities tax system,the answers to these questions have theoretical and practical significance to the stock market's long-term and healthy development.Introduction comes at the first part of this article.From the main topics of research background and motivation leads to the issue of securities taxation system this study and shows the method of study and research;Briefly summarizes the general study of the theory of the securities transaction tax.The main aspects of the transaction arrange from the stock market,stock market trading on the link in the concept of the tax system,functions as well as the stock market,and other aspects of the relationship on our stock market trading on the link in the tax system and a preliminary-round which give us a first all around understanding of tax system in the stock market.The second part is about the analysis of the effect of economic from the securities transaction tax on securities tax system links.Drawing on a number of stamp studies of foreign economists on income tax and transaction tax on stock market impact of different views,we provide experiences and conference to the Chinese securities tax system continuously improvement.The third part focuses on the comparison of the tax system and that of the foreign countries.Through the link with the Securities and Exchange foreign securities transaction tax comparison, summed up the current world stock market trading system links the general trend and characteristics of China's securities tax system to provide a reference.Part fourth is about the improvement and development of the tax system in stock markets. According to the securities and exchange aspects of the tax system theory,and experiences learned from the foreign countries,we study status of tax of the stock market,from the point of view form the Securities and Exchange link and put forward the goals and recommendations to the improvement and development of Chinese securities tax system.