| 2. | Chapter hi and chapter v , according to the main two types of taxation of the securities taxation , that is , securities transaction taxation and securities income taxation , comparing with other countries " regulations from the many aspects , such as the types of tax , the methods of taxation , the scopes of taxation , the objects of taxation 第三章和第四章按证券税收中的主要两大类税,即证券流转税和证券所得税分别进行研究,对各国在税种设置、征收方式、征收范围、征收对象等方面的不同规定进行比较研究。 |