证券交易税的国际比较与借鉴郭永昊一、我国证券市场发展现状及开征证券交易税的现实意义。我国证券市场自改革开放以来经历了一个孕育、成长、逐步向成熟阶段发展的过程。十多年来，证券市场规模呈阶段性迅速扩张。证券品种日渐增多，主要包括国库券、企业债券、金融债券... International Comparison and Reference of Securities Transaction Tax Guo Yonghao First, the current situation of the development of China’s securities market and the practical significance of levying the securities transaction tax. Since the reform and opening up, China’s securities market has undergone a process of gestation, growth and gradual development to a mature stage. For more than a decade, the size of the stock market has been rapidly expanding in stages. Increasing variety of securities, including treasury bills, corporate bonds, financial bonds ...