论文部分内容阅读
本文对我国证券税制的起源和发展进行了系统而全面的梳理,分四个历史阶段描述了清末以来我国证券税制的沿革脉络,以期为更好地促进我国证券市场的发展,确定科学合理的证券税制提供参考。
This article systematically and comprehensively analyzes the origin and development of the securities tax system in our country, and describes the evolution of our securities tax system in four historical stages in order to better promote the development of China’s securities market and to establish scientific and rational securities Tax system for reference.