【摘要】 社会主义市场经济条件下 ,由于我国现行的证券市场税收制度和税收政策缺乏规范性、系统性及完整性 ,市场整体税负偏重 ,存在重复征税现象 ,从而对证券市场调节的效率性不高。笔者认为 ,适合我国国情的未来我国证券市场税制体系中的税种应由核心层各税种和外延层税种所构成更多还原

【Abstract】 Under the condition of the socialist market economy,our newly-built securities market is still incomplete with systematic tax policies.The market as a whole is heavily burdened with taxes due to repeated collections.A means tackling this problem is that the future securities tax system shall consist of two major categories:the central part and the extended part.更多还原