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To Promote The Healthy Development Of The Stock Market Stability Tax System Conception

Posted on:2012-12-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y YangFull Text:PDF
GTID:2219330368997513Subject:Public Finance
Abstract/Summary:PDF Full Text Request
With the stock market development, the supporting role of China's economic development is also increasing. Today's social and economic development, capital markets play a growing contribution, as China's multi-level, diversified, multi-link set up the capital market requires a package of measures to improve the system. China's stock market experienced the beginning of 2001 4-year bear market after the march, ushered in a bull market, but 2008 will be the momentum of the bull market in China is facing a cold water. Tax regulation in the stock market more and more weakened, causing defects in the tax system in the stock market, unfair distribution of profits, restricted stock market stability and healthy development.This article describes in full the capital market on the basis of the relevant tax theory to explain the tax in the stock market transmission mechanism, in the use of the last two years of tax policy changes in the stock market, demonstration of taxation on stock price volatility analysis. On this basis, the primary market for China's stock market and secondary markets lack of existence of the tax system, learn from foreign advanced experience of the main tax collection in the qualitative analysis based on the previous attempt to combine actual data and market operation, financial quantitative analysis into the case and discusses the social concerns of stamp duty, capital gains tax and other hot issues. Data by collecting historical data, combined with careful analysis of the actual situation of the current stock market, the existing tax system, based on the country for the establishment of a suitable multi-level, multi-link, diversified capital market objectives by improving the tax system, the idea of the stock market and ideas.Multi-level marketing structure exists not only development trend, and the market itself is a multi-link run process, and financial products as the market continues to rich, diversified trends of market players. Thinking of how to use the optimal tax system for multi-level, multi-link, a wide range of capital market structure, ideas to promote stable and healthy development of the stock market tax system has become the focus of thesis research. Diversification of market players, leading to difficulties in the stock market taxes, according to the different market players, the concept a wide range of tax system and make the tax burden in the main level, links between the principles of fairness, a thesis and difficult problems.Capital markets through the existing tax system discussed in this paper that the establishment of a multi-level capital market structure, we must support multi-level tax system, the non-unitary part of market transactions, must require more than leg muscles to be part of the tax policy and standardize transactions, but also in favor of capital markets, especially stock market stability and healthy development. On the other hand, improving the market tax issues, market order and stability in the primary market and secondary market under the premise of a fair tax, levy income tax system must be strengthened. This will eventually be for a multi-level, diversified, multi-link structure of the policy objectives of the capital market for further optimization of the tax system, promote stable and healthy development of the stock market put forward their own ideas.
Keywords/Search Tags:stock market, stability, healthy, taxation system
PDF Full Text Request
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