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Abstract:
一、影响证券市场发展的税收制度缺陷(一)缺乏规范、系统的证券市场税收法律体系由于我国证券市场起步较晚,尚未建成完整的证券市场税收体系,现行的证券市场税收制度基本上是一些比较零星的条例和法规,而且主要存在于一般税种的条款中,缺乏系统的、规范的证券市场税收政策和法规,
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税务研究
ISSN: 1003-448X
Year: 2009
Issue: 11
Page: 56-57
Cited Count:
WoS CC Cited Count: 0
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count:
Chinese Cited Count: -1
30 Days PV: 1
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