Based on this analysis and referring to the advanced experience of the United States and Japan, the writer points out the major problems of China's legal system of securities taxation.

基于此种分析，参照美国和日本证券税收法律制度构建的先进经验，指出我国证券税收法律制度存在的主要问题。

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In the meantime, that the reform of international corporate taxation could be achieved through the advanced promotion of smart disclosure should be welcomed as good news by all those who are in favor of innovation and user empowerment.

FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age