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20074()No.42007(182)JOURNALOFXIAMENUNIVERSITY(Arts&SocialSciences)GeneralSerialNo.182X,(,361005):,;,;,,,,,,:;;;:F810.422:A:0438-0460(2007)04-0052-06,,,,,,,,,,,,,,,,,,25X:2007-03-05:(04BJY072):(1963-),,,,;(19772),,,©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,[1],,,:(1),,,,,(2),,,,,,,(3),,,,,,,,,(),PoterbaSummers,[2]Auerbach,,[3],[4],:(1)OECD1980-2000,67%47%,1996-200237.6%31.4%[5],(2),,,,,,(3),,,,20,,,,2000,,,(),,,35©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:(1),,,,,250,80,,,,,,,(2),,,;,,,1986,1025%,,,(3)20%-30%,,,,,,,,,,,90,,,,,,,()1.90,,19950.42%20003.63%2001,,(1)11995-2005:1995199619971998199920002001200220032004200526.38127.99250.76225.75248.07485.89291.31111.95127.74169.0765.36242740886519853113771338016386189042169126396316490.42%1.73%2.90%2.29%2.18%3.63%1.78%0.59%0.59%0.64%0.21%:45©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(2),906,2001,42001,2,20051120075,13,1,,,,,(3),,,19986,20%,[6]2000,20051,,,,1.69%200753013,6.5%,14%,12873,,,()(1),11,,20%,,,,(2),33%,20%,,100,33,6720%,46.420056,10%,39.7%,,33%33%34%,40%28%,51.1%,,,46.4%[7],(3),,,,,,,,,(),,,55©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,:()1.,,,,,,2.,,,,,,,,,3.,,300%,60%,,,,()1.,,,,,,,,,2.,,200825%,;,,,,10%,10%,,,5%,3.,,,,65©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()1.,:1,1-5,5,,,2.,,,,1000,,,,,;,3.,,15%(19.4%,15.9%[8]),,,,,,4.,25%10%,,,,,B,:[1],.[J].,2004(1):48-53.[2]POTERBA,SUMMERS.TheEconomicEffectsofDividendTaxation[R].NBERworkingpaper,No.1353.[3]AUERBACH.Taxation,CorporateFinancialPolicyandtheCostofCapital[J].JournalofEconomicLiterature,1983(3):905-940.[4]ZODROW.OntheTraditionalandNewViewsonDividendTax[J].NationalTaxJournal,1991(4):497-509.[5]KPMG.CorporateTaxRateSurvey.January2002andprioryears[R/OL].http:[6],.[J].,2003(9):37-41.[7]OECD.TaxingProfitsinaGlobalEconomy[R].TaxandtheEconomy,2001.[8]AmericanCouncilforCapitalFormation.AnInternationalComparisonofCapitalGainsTaxRates[R].workingpaper,1998.[:](104)75©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:[1],,.:7[M].:,1966.[2],,.:1[M].:,1974.[3].[M].:,1981.[:]ConsumptionSpendingChangeofModernChineseandJapaneseGovernments:AMacroAnalysisZHANGDong2gang(Instituteofeconomics,NankaiUniversity,Tianjin300071,China)Abstract:TheconsumptionspendingofmodernChineseandJapanesegovernmentshasshownatrendofsustained,steadyandrapidgrowthfromarelativelylowlevelwithsegmentalcharacteristicsandcyclicalfluctuations.DuetothedifferencesbetweenChinaandJapanintermsofoverallgovernmentalspendinganditsstructuralchanging,thecontributiontotheirmoderneconomicgrowthwasdifferent.Keywords:overallgovernmentalspending,structureofgovernmentalspending,ChineseandJapaneseeconomicmoderniza2tion(57)SecuritiesTaxSystems:TrendofDevelopmentandPolicyAdjustmentLEIGen2qiang,SHENFeng(CollegeofEconomics,XiamenUniversity,Xiamen361005,Fujian)Abstract:Securitiestaxsystemsdealwithsecuritiesindirecttax,securitiesinvestmentincometaxandsecuritiescapitalgainstax.Securitiesindirecttaxsystemsinforeigncountriesaredevelopingaccordingtotheprincipleofwidebasisandlowrateandtheirroleisgraduallyfadingaway.Theratesofsecuritiesinvestmentincometaxareconstantlyonthedecline,andmanymethodsaredesignedtodealwithdoubletaxationsofdividends.Thecapitalgainstaxispopularizedgraduallyanditsratesaregettinglowgenerally.Chinassecuritiesstamptaxandsecuritiesinvestmentincometaxareconfrontedwithproblems.Forexample,taxbur2densaretooheavy,functionsofcoordinationandcontrolaretooweak,andthecapitalgainstaxsystemisincomplete.Chinashouldmakeactiveadjustmentsinherpoliciesonsecuritiestax,reformhersecuritiesindirecttaxsystemaccordingtotheprincipleofwidebasisandlowrate,adoptintegrativemethodstoperfecthersecuritiesinvestmentincometaxsystem,anddesignpropermethodsoftaxcalculationandtaxratetoconstructhercapitalgainstaxsystem.Keywords:securities,stamptax,dividendtax,capitalgainstax401©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.