The main contents of all four parts are as follows : part one : theoretical analysis of the policies on the securities tax system . firstly this part briefly analyzes tax policies in securities market . then , it particularly analyzes two major tax tools : securities circulation tax ( namely stamp duty and tax on securities exchange ) and securities income tax ( tax on earnings from securities exchange and tax on earnings from securities investment ) 本文主要内容如下：第1部分证券市场税收政策分析本部分首先对整个证券市场税收政策以及证券税制进行分析，然后对两类主要的证券市场税收政策工具? ?证券流转税(主要是证券交易税)及证券所得税(主要是资本利得税和证券投资所得税)对证券市场的经济影响作一番理论分析，从而，对这两类政策工具有更深刻和更合理的认识。
The revenue of the local governments includes business tax , income tax of the enterprises subordinate to the local government , personal income tax , tax on the use of urban land , tax on the adjustment of the investment in fixed assets , tax on town maintenance and construction , tax on real estates , tax on the use of vehicles and ships , stamp tax , slaughter tax , tax on agriculture and animal husbandry , tax on special agricultural products , tax on the occupancy of cultivated land , contract tax , 25 % of the value added tax , 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources 属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25 %部分，证券交易税（印花税） 50 %部分和除海洋石油资源以外的其他资源税。
