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证券市场的税收问题与政策选择于善云，倪锐民一、证券市场现状我国证券市场自８０年代复苏到９０年代的今天，已成为拥有国库券、债券、投资基金、股票等几大系列十几个品种的市场。从１９８１年到１９９２年底，全国各类有价证券累计发行量为３８１７亿元，其中国库券１...
Securities Market Tax Issues and Policy Selection Yu Shan, Ni Ruimin I. Status quo of the securities market Today, the stock market in China recovered from the 1980s to the 90s. Today it has become a domestic market with more than 10 varieties including treasury bills, bonds, investment funds and stocks. Market. From 1981 to the end of 1992, the cumulative issuance of various types of securities in the country amounted to 381.7 billion yuan, of which China Treasury bonds 1 ...