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本文主要结合现行税制中关于资本市场的税收政策,分析现行资本市场税收政策存在的不足,提出利用税收政策规范资本市场发展的对策建议.“,”This article mainly as a tax on capital mar kets in the present taxation policy and analysis of the present taxation policy of capital markets,there is insufficient to use tax policies of the capital markets development countermeasure and advices.