英语翻译
英语翻译
证券税收制度是调控证券市场及增加国家财政收入的重要手段.通过对证券税收制度经济效应的研究,分别在证券发行环节、交易环节、收益环节以及证券遗赠过程中发现了一些问题.这些问题不解决,将阻碍证券市场的健康发展.与国外一些国家的税收法律制度相比较,我国的税收法律制度尚不完善.必须补充或者更新立法,以解决现有证券税收制度对证券市场的不利影响.
The negotiable securities tax revenue system is regulates the stock market and increases the state finance income the important means.Through to negotiable securities tax revenue system economic effect research,in the securities issue link,traded the link,the income link as well as in separately the negotiable securities legacy process has discovered some questions.These questions do not solve,will hinder the stock market the healthy development.Compares with the overseas some country's tax revenue legal regime,our country's tax revenue legal regime was still imperfect.Must supplement or the renewal legislation,solves the existing negotiable securities tax revenue system to the stock market adverse effect.