一、国际证券税制比较 国际证券税制是指对有价证券的交易行为、交易所得、投资收益所得以及有价证券的赠与、继承所确定的征税原则和征税制度的总称。证券税制可由四个层次构成:一是证券交易税制;二是证券交易所得税制;三是证券投资所得税制;四是证券赠与或遗赠税制。下面就其四个层次对国际证券税制做一比较。 First, the comparison of international securities tax system International securities tax system refers to the trading of securities, trading proceeds, investment income and securities, gifts and inheritance determined by the tax principles and taxation system in general. Securities tax system can be composed of four levels: First, the securities trading tax system; second is the stock exchange tax system; third is the securities investment income tax system; fourth is the securities gift or bequest tax system. The following four levels on the international securities tax system to make a comparison.