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本文以优化证券市场的投融资功能作为证券税制改革的研究视角,分析了我国证券市场的现状,并提出建立一个更为灵活丰富的证券税制基本框架的设想。
In this paper, we optimize the investment and financing functions of the securities market as the perspective of securities tax reform, analyze the current situation of the securities market in our country, and put forward the idea of establishing a more flexible and rich basic framework of securities tax.