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●本文对如下四个问题的观点加以综述:(1) 股份制企业涉外税收问题;(2)股票证券市场税收问题;(3) 国外证券市场税收政策研究;(4) 关于老企业嫁接的税收问题。可供我们今后作继续深入的具体的探讨。
● This article reviews the following four issues: (1) foreign-related tax issues in joint-stock enterprises; (2) tax issues in stock and stock markets; (3) tax policy research in foreign securities markets; (4) tax issues concerning grafting of old enterprises . For our future to continue the specific in-depth discussion.