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qian tan wo guo de zheng quan shui shou zhi du
Author(s): 
Pages: 25-27
Year: Issue:  5
Journal: Taxation Research Journal

Keyword:  证券税收制度证券市场证券交易税证券业证券发行交易行为净收益纳税义务人印花税产权转移书据;
Abstract: 浅谈我国的证券税收制度陈金池随着经济体制改革的不断深入,企业股份制改造的进程明显加快,证券筹资手段也越来越被广泛地被采用,我国的证券业得到了空前的发展。目前,国内证券市场土的证券已由原来单一的国库券,增加到国库券、国家重点建设债券、股票、金融债券、投...
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