| 征收股票交易所得税的探索 |
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| 引用本文： | 廖宜静.征收股票交易所得税的探索[J].安徽农业大学学报,2002(4):41-42. |
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| 作者姓名： | 廖宜静 |
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| 作者单位： | 安徽农业大学经济与管理学院 |
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| 摘 要： | 股票交易所得税的征收是中国股票市场一个悬而未决的遗留问题。木文论证了征收股票交易所得税的必要性，并对征收的模式和切实可行的税收方案进行了探索。
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| 关 键 词： | 股票交易 个人所得税 探索 |
Research in to the Field of Imposing Taxes on the Trade of Stocks and Shares |
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| LIAO Yi - jing.Research in to the Field of Imposing Taxes on the Trade of Stocks and Shares[J].Journal of Anhui Agricultural University,2002(4):41-42. |
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| Authors: | LIAO Yi - jing |
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| Institution: | School of Economy and Administration of AAU |
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| Abstract: | To tax or riot to tax the trade of stocks and shares is a question left unanswered in China''s Stock Market. This paper analyzes the necessity of imposing taxes on the trade of the stocks and shares and explores possible tax diagrams and feasible programs. |
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| Keywords: | stock trade income tax explore |
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