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1)  security income tax
证券所得税
2)  Investment Income Duty Legacy
证券投资所得税
3)  Exchange Income Duty Securities
证券交易所得税
4)  Gains Derived from the Securities Transactions
证券交易所得
5)  the securities taxation
证券税收
1.
This paper puts forward the new idea of building and perfecting the system of the securities taxation in China, comparing and evaluating the system of the securities taxation in America, Japan and Hong Kong.
本文比较分析了美国、日本、香港证券税收的内容和特点。
6)  tax system of stock
证券税制
1.
The forcus of the tax system of stock is followed with the operating regulation of the stock market, setting our tax categories,regularly,identifying tax rate reasonably in order to keep the market healthy.
证券税制建设的核心问题是按照证券市场自行运行规律,规范设置税种,合理确定税率,以保证证券市场健康、规范发展。
补充资料:比例所得税(proportional income tax)

比例所得税(proportional income tax):不管个人的应税收入为多少,其税基

保持不变的所得税制度。

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