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税收在资本市场的不同环节具有不同的功能和经济效应,要有效地发挥其作用,必须首先明确其在资本市场中的功能与定位。在此基础上,完善资本市场的税收制度,构建我国资本市场的税收体系成为发展资本市场的必然选择。
Taxes have different functions and economic effects in different aspects of the capital market. To effectively play its role, tax revenue must first clarify its function and position in the capital market. On this basis, to perfect the tax system of capital market and construct the tax system of capital market in our country become the inevitable choice for the development of capital market.