证券交易所得税的国际实践及启示  

The International Practice and Enlightenment of Securities Transaction's Income Tax

作　　者：翁祖乐[1] 

机构地区：[1]福建水利电力职业技术学院,福建永安366000

出　　处：《山西科技》2015年第2期2-4,共3页Shanxi Science and Technology

摘　　要：世界上证券交易发展相对成熟的国家已经开始课征证券交易所得税,并有不同的课税规定。探讨了美国、英国、日本和韩国开征证券交易所得税的实践,以期对我国建立证券交易所得税制度有所启示。Some countries in the world where the development of securities transaction is relatively mature have already started to levy income taxes on the securities transaction, and have different taxation regulations. This paper probes into the practices of the United States, Britain, Japan and South Korea to levy the securities transaction’s income tax in order to get the enlightenment for our country to build the securities transaction income tax system.

关 键 词：证券交易 所得税 国际实践 

分 类 号：F810.424[经济管理—财政学]