从国际经验比较中国证券市场财税政策

Compare with Chinese Security Marketing Fiscal Policy from International Experie nce

财税政策在资本市场发展中的地位和作用是资本市场研究中一个基本问题。作为一个新兴市场 ,我国资本市场的发展不可避免地会受财税政策的影响。本文考察了国内外发达国家和地区资本市场的财税政策 ,相信对我国资本市场财税政策的制定有一定的借鉴作用。

The status and function of tax policy in the capital m arket is a basi s problem of the research of capital market.As a newly market,the development o f it will be influenced by the tax policy unavoidably.This paper has reference function under the analysis of the tax policy of developed foreign countries and regions.