| 当前我国证券交易税制问题研究 |
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| 引用本文： | 李剑飞.当前我国证券交易税制问题研究[J].莆田学院学报,2003,10(1):18-22. |
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| 作者姓名： | 李剑飞 |
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| 作者单位： | 厦门大学,财政金融系,福建,厦门,361005 |
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| 摘 要： | 从我国证券交易印花税的历史沿革与现状考察入手,揭示当前我国仅征证券交易印花税存在的缺失,阐明开征规范的证券交易税的理论依据,并提出我国证券交易税制的总体构想。
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| 关 键 词： | 证券 交易税制 印花税 |
| 文章编号： | 1672-4143(2003)01-0018-05 |
| 修稿时间： | 2002年12月27 |
Research on Our Present Securities Transaction Tax |
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| LI,Jian-fei.Research on Our Present Securities Transaction Tax[J].journal of putian university,2003,10(1):18-22. |
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| Authors: | LI Jian-fei |
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| Abstract: | Beginning with history and current situation of our securities transaction printing tax, the paper tries to reveal the problems of our securities transaction printing tax and illustrates theory basis on levying normative securities transaction tax. At last the paper also puts forward the whole design of it. |
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| Keywords: | securities transaction tax system printing tax |
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