股票市场课税的国际经验及对我国的启示

International Experiences of Levying Tax on Stock Market and Its Implications for China

我国股票市场税收制度的缺陷是造成股票市场利润分配不公平的原因之一,也逐步成为社会关注的热点。本文借鉴国际先进经验,提出了完善我国股票市场税收制度的建议。

The defects of tax system concerning stock market in China is one of the reasons giving rise to the unfair distribution of stock market profit, which also have become one of the social concerns. This pa- per puts forward some suggestions for improving tax system concerning stock market in China through re- ferring to international advanced experiences.