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证券投资中的个人税收是指在证券的发行交易、所得及产权转让等环节对有关个人征收的各种税收。在证券市场发达的国家都有一套较完善的个人税收体系，以促进与协调证券市场的发展。相比之下，我国的证券投资个人税收体系存在着诸多缺陷，亟待调整与完善。一、我国证券投资...
Personal tax in securities investment refers to all kinds of taxes levied on the individuals involved in such aspects as the securities transaction, income and property rights transfer. In countries with developed securities markets, there is a well-established personal tax system to promote and coordinate the development of the securities market. In contrast, China’s securities investment personal tax system has many shortcomings, it is urgent to adjust and perfect. First, China’s securities investment ...