证券交易环节课税的国际比较与启示

The International Comparison of Securities Exchange Taxation and its Implications

随着证券市场的不断完善和发展 ,证券投资必将越来越流行。为了更好地发展和稳定我国证券市场 ,本文从税收的角度进行探讨 ,通过证券交易环节课税的经济效应入手 ,比较分析了世界各国的证券交易环节税收制度 ,针对我国现行制度中存在的问题提出了完善我国证券交易环节税收制度的措施。

With the improvement and development of securities market,it is necessary for securities investment to get more popular.In order to better develop and stablize China's securities market,the paper proposes some suggestions on it by analyzing tax systems of various countries,such as that of Japan,America,and England.It also put forward some measures on how to improve China's secutities trasaction tax system for the current systmatic problems.