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本文从效率与公平两方面对我国证券市场税收制度进行了评析,认为,我国证券税制未来的改革方向应是:取消证券交易印花税,开征资本利得税。
This paper analyzes the taxation system of China’s securities market from the aspects of efficiency and fairness. It believes that the future reform of the securities taxation system in our country should be: abolishing stamp duty on securities transactions and introducing capital gains tax.