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奥地利的证券市场设在首都维也纳,市场规模不大,全国只有4%的人持有股票(约32万股民)。奥地利每年征收证券交易税9亿先令,仅占税收总收入的0.15%左右。虽然收入规模不大,但奥地利的证券交易税收却是历史悠久,制度健全。经过长期的发展,奥地利证券市场税制形成了既对交
The Austrian securities market is based in Vienna, the capital, with a small market. Only 4% of the country has stock (about 320,000 shareholders). Austria seizes a securities and exchange tax of 900 million shillings each year, accounting for only about 0.15% of total revenue. Although the income scale is small, the tax on securities transactions in Austria has a long history and a sound system. After a long period of development, the tax system in the Austrian stock market has been formed