第一部分为证券税收法律制度的一般分析。
The first part is a general analysis of legal system of securities taxation.
第四部分为我国证券税收法律制度的完善。
The part four is to perfect China's legal system of securities taxation.
弥补继承与赠与有价证券税收方面的空白；
对于证券税收，介绍其定义、基本特征和功能。
The author introduces the definition, basic features and functions of securities taxation.
第二部分为证券税收法律制度的国际比较与启示。
The second part is the international comparison of the legal system of securities taxation and its revelation.
第六章是对我国证券税收法律制度的构建提出一些设想。
There are also securities heritance taxation and securities bequeathal taxation in relation with the china securities taxation.
第四章，对完善我国的证券税收法律制度提出了一些设想。
Chapter 4, put forward to the law system of the stock certificate revenue from tax of perfect our country some conceive.
从立法层面分析了我国证券税收法律体系的概况和证券税收立法的具体规定。
The author analyzes the general situation of China's legal system of securities taxation and the specific provisions of the securities taxation legislation from the level of legislation.
基于此种分析，参照美国和日本证券税收法律制度构建的先进经验，指出我国证券税收法律制度存在的主要问题。
Based on this analysis and referring to the advanced experience of the United States and Japan, the writer points out the major problems of China's legal system of securities taxation.
律师事务所的安娜·派恩多表示，证券化信托的税收状况也模糊不清。
According to Anna Pinedo of a law firm, there is also fogginess around the tax status of securitization trusts.
在需求方面，美联储通过购买按揭证券压低住房抵押贷款的利率，同时国会慷慨地为具有资格的买家提供税收减免。
On the demand side, the Federal Reserve held down mortgage rates by buying up mortgage-backed securities, while Congress offered a generous tax credit to qualifying buyers.
像其他新兴经济体一样，巴西通过增加税收和其他禁令限制外国购买本地证券进行反击。
Like other emerging economies, Brazil fought back by imposing taxes and other restrictions on foreign purchases of local securities.
十月，巴西和泰国都提高了外国人持有证券的税收。
In October both Brazil and Thailand raised taxes on foreigners' bond holdings.
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.
第三十五条行政清理期间，被处置证券公司免缴行政性收费和增值税、营业税等行政法规规定的税收。
Article 35 During administrative liquidation period, the handled securities firm is free from administrative fee and tax prescribed by administrative regulation such as VAT and business tax.
有关证券交易税收对证券市场波动性的影响，国内外学者存在着较大的分歧。
In the impact of securities transaction tax on stock market fluctuations, there are a lot of controversies between domestic and foreign scholars.
住房抵押贷款证券化在其运行过程中，面临着风险控制、法律规制和税收等诸多方面的问题。
In the course of its operation, the securitization of housing mortgage loan has been confronted with such issues as risk control, law regulation and taxation.
但是房地产证券化作为一项复杂的系统工程，需要相关法律、会计、税收等制度的配合。
But the securitization of the real estate is a complicated system. It depends on the development of relevant laws, accounting system, tax system and so on.
广泛应用于高档食品、烟酒标、海关报关单、税收、盐务票据、有价证券等行业。
Is widely used in high-grade food, alcohol and tobacco standard, customs declarations, taxes, salt bills, securities and other industries.
资产证券化交易的会计准则和税收法规的缺乏；
The regulation , law related to securitisation of the assets are imperfect;
资产证券化交易的会计准则和税收法规的缺乏；
The regulation , law related to securitisation of the assets are imperfect;
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