The second part is the international comparison of the legal system of securities taxation and its revelation.
第二部分为证券税收法律制度的国际比较与启示。
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.
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。
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.
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.
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。
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