摘要
证券市场税制是税收制度的重要组成部分。证券市场的规范与健康发展 ,离不开完善的证券税收制度。我国证券市场税收制度尚存在着许多不尽合理的地方。通过分析、探讨 ,指出了问题之所在 ,并对如何规范证券市场行为与完善证券市场税制提出了一些建议。
The taxation system in the stock market is an important part of the tax system.The standardization and proper development of the stock market depend on the perfect stock taxation system.There are still some imperfections is the taxation system of China′s stock market.The present article analyzes the problems and puts forward some suggestions concerning how to standardize the stock market operation and perfect the taxation system of the stock market.