论文部分内容阅读
一、现行的证券税收制度及存在的主要问题 （一）证券交易印花税及存在的问题 我国现行的直接涉及证券市场的税种是证券交易印花税，它是对二级市场上股票交易及视同交易的继承。赠与的双方分别对当日成交金额按５‰的税率缴纳印花税。该税的主要特点是：（１）纳税人为股票交
First, the current securities tax system and the main problems (a) stamp duty on securities transactions and existing problems China’s current tax directly involved in the securities market is stamp duty on securities transactions, it is on the secondary market for stock trading and deemed trading inherit. Both parties of the gift will pay the stamp duty at the rate of 5 ‰ on the day’s turnover. The main features of the tax are: (1) taxpayers for the stock exchange