美国、日本、香港证券税收比较及启示

Comparison & inspiration on securities taxation in America, Japan and Hong Kong

本文比较分析了美国、日本、香港证券税收的内容和特点。对证券税收涉及证券的各个环节,证券税制内容的差异,作了简单的评价。提出了对我国证券税收建立和完善的启示。

This paper puts forward the new idea of building and perfecting the system of the securities taxation in China, comparing and evaluating the system of the securities taxation in America, Japan and Hong Kong.