国内外已有的文献为本文提供了研究方法，但是大部分文献得出的结论各异，无法达成一致，且年代久远。本文基于新出的财税[2012]85号政策继续研究这一问题，得出自己的结论，并对已有文献进行补充。
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个人投资者纳税税率文献综述和参考文献(3):http://www.youerw.com/wenxian/lunwen_72380.html