| Author: | Jiang, Jingfa Deng, Jun |
| Title: | A discussion on the taxation during the development process of securities market in our nation (original in Chinese) |
| Journal: | Contemporary Finance and Economics (c)
1994 : 4, p.28-30 |
| Index terms: | STOCK MARKETS TAXATION TAX REFORM CHINA |
| Language: | chi |
| Abstract: | The key to pursuing stock system and developing stock market is to adjust the taxation system currently in effect and set taxation suitable to the development of stock company. The following policies should be adopted: A policy of decreasing income tax should be pursued to enterprise of stock system. A tax free policy should be set for government securities issued by the state. Securities exchange tax should be levied on taxpayers including both securities companies and individuals who have been authorized to sale marketable securities. |
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