메뉴 건너뛰기
.. 내서재 .. 알림
소속 기관/학교 인증
인증하면 논문, 학술자료 등을  무료로 열람할 수 있어요.
한국대학교, 누리자동차, 시립도서관 등 나의 기관을 확인해보세요
(국내 대학 90% 이상 구독 중)
로그인 회원가입 고객센터 ENG
주제분류

추천
검색
질문

논문 기본 정보

자료유형
학술저널
저자정보
文红星 (中国 延边大学) 金春洙 (草堂大学校)
저널정보
한국국제회계학회 국제회계연구 국제회계연구 제51집
발행연도
2013.10
수록면
173 - 192 (20page)

이용수

표지
📌
연구주제
📖
연구배경
🔬
연구방법
🏆
연구결과
AI에게 요청하기
추천
검색
질문

초록· 키워드

오류제보하기
The tax system of stock market is one of the basic means of regulating the stock market, which plays an important role in the development of the stock market. Securities tax system can effectively organize financial income, balance the tax burden, restrain excessive speculation, encourage the correct investment concept, reduce the volatility of the stock market, improve the efficiency of capital allocation and regulate the stock market development. In recent years, with the raid development of Chinese economics, Chinese stock market has made great progress, but the stock market tax system is relatively backward, and imbalance between the stock market and tax system development controls Chinese securities development. Therefore, the optimization of Chinese securities market system has become an important subject of Chinese tax system reform.
This paper starts from the development of Chinese securities market, analyses some tax problems of Chinese securities market issue, trade, income, transfer and so on. In combination with Chinese reality, from the point of tax types, tax fairness, etc, this paper also puts forward some suggestions of optimal taxation system of security market in Chinese policy.

목차

摘要
Abstract
Ⅰ. 序?
Ⅱ. 中??券市??展??
Ⅲ. 中??券市??收制度分析
Ⅳ. ?化中??券市???的?点?想
Ⅴ. ??
?考文?

참고문헌 (2)

참고문헌 신청

이 논문의 저자 정보

최근 본 자료

전체보기

댓글(0)

0

UCI(KEPA) : I410-ECN-0101-2014-320-002739028