This thesis begins from the analysis of the securities taxation theory, refer to the securities taxation of various countries, then point out the shortages of present taxation laws of China and provide some suggestions concerning about the construction of the securities taxation of China.
Chapter II, beginning from the analysis of the securities taxation theory, analyzing the theory basement of the securities transaction taxation and securities income taxation, discovering the theory behind the taxation system from two coins.
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.
Chapter VI, on the basis of Chapter III and Chapter V, analyzing the present situation of the china securities taxation, stating the necessary of the securities taxation and shortages of china securities taxation, furthermore, thinking about these problems from law angle.
This paper puts forward the new idea of building and perfecting the system of the securities taxation in China, comparing and evaluating the system of the securities taxation in America, Japan and Hong Kong.