CAJ | 학술논문

证券市场税收制度是指与证券市场的行为主体或其行为相关的税收政策及制度规定。总体来说，对证券市场课税公平与效率的认识和估计，可以分为赞成派和反对派。在发展中国家，实施公平必须与经济发展相联系，与资源的利用效率相联系。通过分析中国证券发行环节、交易环节、所得环节和遗赠环节课税的公平与效率，本文提出了优化我国证券市场税收制度的政策建议。
증권시장세수제도시지여증권시장적행위주체혹기행위상관적세수정책급제도규정。총체래설，대증권시장과세공평여효솔적인식화고계，가이분위찬성파화반대파。재발전중국가，실시공평필수여경제발전상련계，여자원적이용효솔상련계。통과분석중국증권발행배절、교역배절、소득배절화유증배절과세적공평여효솔，본문제출료우화아국증권시장세수제도적정책건의。
The tax system of the securities market means that the tax policy and system requirements related to the securities market actors or their behavior. Overall, awareness and estimates of the fairness and efficiency of the securities market taxation, can be divided in favor and the opposition. In developing countries, implementation of fairness must be linked with economic development and efficient use of resources. By analyzing the fairness and efficiency in China＇ s stock issuance, stock exchange, stock income and stock legacy, this paper presents the policy recommendations to optimize the tax system of China＇ s securities market.