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股票投资主要是短期行为,以获取差价为目的。股权投资主要是从被投资企业的成长中获取收益。股票投资可以看作是股权投资的一种表现形式。本文从企业和个人的角度探讨投资主体从二级市场购入股票进行投资的相关税务处理问题。
Stock investment is mainly short-term behavior, in order to obtain the difference for the purpose. Equity investment is mainly from the growth of invested enterprises to obtain revenue. Stock investment can be seen as a manifestation of equity investment. This article explores the tax issues related to the investment made by investors in stocks purchased from the secondary market from the perspective of enterprises and individuals.