目次第一章绪论第二章税捐优惠之宪法概念第三章证券交易所得免税之立法沿革及合宪性第四章因证券交易所得免税所引起之实务相关争议问题第五章证券交易所得复课之宪法界限第六章代结论——台湾地区证券交易所得免税立法论之探讨暨新版草案解析第一章绪论第一节论文背景我国台湾地区正处在历史的十字路口。对外有美国信贷危机、欧洲债务风暴,建筑在资本主义下的秩序,以及人们对于未来无限美好的憧憬,由华尔街延伸至全世界的社会崩坏,告诉我们未来不容天真的乐观,特别是由资本主义所建构的虚拟市场,随着信用无限制膨胀,进而泡沫 Contents Chapter One Introduction Chapter Two Constitutional Conception of Tax Concessions Chapter Three Legislative Evolution and Constitutionality of Tax Exemption in Stock Exchange Chapter IV Issues Relevant to Practicing Issues Caused by Tax Exemption in Stock Exchange Chapter V Securities Transactions The resulting constitutional boundaries of resumption of classes The sixth chapter on behalf of the conclusion - Taiwanese Stock Exchange Legislation on tax exemption legislation and the new version of the draft analysis The first chapter is the introduction of the first section Background Taiwan is at a historical crossroads. Externally, the credit crisis in the United States, the debt crisis in Europe, the order of construction under capitalism, and the people’s infinite vision for the future, the social collapse extending from Wall Street to the rest of the world, tell us not to be naive optimistic about the future, especially from the capital The virtual market constructed by the Doctrine of Empire develops in a bubble with unlimited expansion of credit