第三部分：证券税制的经济效应。
Part two: The theoretical analysis to the Tax System on Securities.
第一部分；证券税制的一般理论分析。
This thesis begins with the analysis of theory on tax system of securities.
我国的证券税制结构不完善，各种证券税种的性质与功能有待界定。
Our country's securities tax structure is imperfect, each category of securities taxes' nature and function is waiting to be qualified.
一套完善有效的证券税制体系应是多税种构成、多环节调节的复合性税制体系。
A sound and efficient securities tax system should be multi -tax, multi -link adjustment, and compound tax system.
六是统一银行银行业和证券业内外所得税制及税收优惠，全面征收资本利得税，实现税制公平。
Six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial taxs.
通过分析、探讨，指出了问题之所在，并对如何规范证券市场行为与完善证券市场税制提出了一些建议。
The present article analyzes the problems and puts forward some Suggestions concerning how to standardize the stock market operation and perfect the taxation system of the stock market.
通过分析、探讨，指出了问题之所在，并对如何规范证券市场行为与完善证券市场税制提出了一些建议。
The present article analyzes the problems and puts forward some Suggestions concerning how to standardize the stock market operation and perfect the taxation system of the stock market.
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