It has been more than ten years since China began to run its security market. Taxation policies have critical influence on its emergence and development. It is very meaningful to implement taxation system in security market in China, so as to build up a more healthy, stable and regulated security market. This article introduces basic situation of security market, and points out the importance of taxation system in security market through analyzing taxation effects on security market operation. It also discusses taxation structure and taxation factors of foreign security taxation, summing up the inspiration from foreign practice. And it analyzes the deficiency and explores the existing problems in our current taxation system. Finally, this article orients China's security taxation system and comes out with some primary ideas to optimizing China's taxation system in security market. |