中外证券税法比较研究刘玲佩随着改革开放的深入发展，我国证券市场的运作方兴未艾。为了引导和规范我国证券机制的顺利运行，必须建立和完善证券税制，制定科学的证券税法。＂它山之石，可以攻玉＂。研究西方及亚洲一些主要国家和地区的证券税法，对于我国证券税法的构建... Comparative Study on the Tax Law between Chinese and Foreign Securities Liu Lingpei With the deepening of reform and opening up, the operation of China’s securities market is in the ascendant. In order to guide and standardize the smooth operation of our securities system, we must establish and improve the securities tax system and formulate a scientific securities tax law. “It’s a rock of mountains, you can attack jade.” Studying the securities tax law of some major countries and regions in the West and Asia and building a securities tax law in our country ...