论文部分内容阅读
美国证券交易的税收征管制度朱少刚美国的证券市场管理制度属于集中立法类型，联邦政府主要通过立法来实现对证券市场的管理。依据美国现行的税收征管制度，证券投资者和证券商凡属在证券市场上从事有价证券交易活动所取得的利息收入、股利收入和证券买卖差价收入，都必须...
The United States securities trading tax collection and management system Zhu Shaogang The United States securities market management system is a centralized type of legislation, the federal government mainly through legislation to achieve the management of the securities market. According to the current system of tax collection and management in the United States, all interest income, dividend income and spreads from the sale and purchase of securities by securities investors and securities firms engaged in securities trading activities in the securities market must be ...