证券课税是对各种类型证券进行课税的总称。一般在以下四个课税环节展开：（１）发行环节对证券发行行为的课税；（２）交易环节对证券交易行为的课税，如印花税和交易行为税；（３）实行投资收益时对证券投资所得的课税。因为股票、债券、基金等基础证券可以从利息或股利和? Securities taxation is a general term for taxing various types of securities. Generally, the following four taxation sections are started: (1) taxation on the issuance of securities by the issuance section; (2) taxation on securities transactions in the transaction section, such as stamp duty and transactional tax; (3) Taxation on securities investment income. Because stocks, bonds, funds and other basic securities can be from interest or dividend and?