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.
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.
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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