新疆财经

新疆财经 ›› 2018,Issue (2): 22-29.doi: 10.16716/j.cnki.65-1030/f.2018.02.003

• 经济理论与实践 • 上一篇    下一篇

目标、角色与工具:证券市场税收调控优势

杨志银1,2   

  1. 1.上海财经大学 公共经济与管理学院,上海200433;
    2.贵州财经大学 经济学院,贵州 贵阳 550004
  • 收稿日期:2017-12-01 出版日期:2018-04-25 发布日期:2020-11-24
  • 作者简介:杨志银(1978-),男,副教授,博士研究生,研究方向:税收理论与政策、金融市场税收。
  • 基金资助:
    国家社会科学基金青年项目“我国证券市场公平课税与效率课税问题研究”(13CJY128);上海财经大学研究生创新基金项目“我国证券市场宏微观税负问题研究”(CXJJ-2017-410);贵州财经大学青年教师英才计划资助重点项目“我国证券市场税收问题研究”

Goals, Roles and Tools: The Superiority of Tax Regulation in Stock Market

Yang Zhiyin1,2   

  1. 1. Shanghai University of Finance and Economics,Shanghai 200433, China;
    2. Guizhou University of Finance and Economics, Guiyang 550004, China
  • Received:2017-12-01 Online:2018-04-25 Published:2020-11-24

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摘要： 宏观目标决定政府市场角色定位,进而影响市场调节工具的选择。政府对证券市场的不同政策目标影响着证券市场中政府角色的定位。税收作为国家宏观调控的重要手段,与行政手段、法律手段等监管手段相比,税收调控手段具有比较优势。合理的税收布局不仅可以优化市场,稳定市场预期,抑制市场投机行为,而且可以实现对市场交投行为的利导,保护中小投资者的合法权益,特别是根据市场短、中、长期交投策略,实施差别税率,可引导价值投资。本文从政府对证券市场的目标需求出发,探讨证券市场中政府角色定位问题,进而阐述税收手段对证券市场调节的比较优势。

关键词: 宏观目标, 政府角色, 市场定位, 税收调控

Abstract: The choice of market regulation tools is affected by the role of the government market that is determined by macro objective.The positioning of the government role in the securities market is also affected by the government's different policy objectives for the securities market.As an important means of state macroeconomic regulation and control, taxation has comparative advantages compared with administrative measures and legal means. A reasonable tax arrangement can not only optimize the market,stabilize market expectations and restrain speculation in the market,but also realize the guidance of the market's trading behavior and protect the legitimate rights and interests of small and medium-sized investors.Especially according to the implementation of differential tax rates by the market's short, medium and long-term trading strategies, the real investment can be guided .In this paper,we want to explore the role of the government in securities market positioning according to the target of government in the securities market,and then explain the comparative advantages of tax regulation.

Key words: Macro Objective, GovernmentRole, MarketOrientation, Tax Regulation

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