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关于完善我国证券税制的思考 被引量:1

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摘要 随着我国证券交易市场的迅猛发展,股民数量的日益飙升,建立一套完善的、调节高效的证券税制显得尤为迫切和重要。本文从我国目前证券税制的功能缺陷和不完善之处着手,探讨我国证券税制的改革之路。
作者 王桂玲
出处 《工会论坛(山东省工会管理干部学院学报)》 2009年第6期73-73,128,共2页 Trade Unions' Tribune(Journal of Shandong Institute of Trade Unions' Administration Cadres)
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