关于提高印花税税率的冷思考  

Reflection on Stamp Duty

作　　者：陈华[1] 孔令林[1] 

机构地区：[1]山东经济学院,山东济南250014

出　　处：《广东商学院学报》2007年第3期32-35,共4页Journal of Guangdong University of Business Studies

摘　　要：印花税税率调高会带来交易费用的上升,可以抑制短期投机,从而在一定程度上稳定市场。但在我国证券税制不完善的情况下,股票交易的印花税存在缺乏法律依据、税种错位、职能错位、征收范围错位等问题,其身兼数职,扮演了多税种合一的角色,仅靠调整印花税难以真正达到压缩股市泡沫、促进资本市场健康发展的效果,还会带来印花税其他职能的丧失。因此,开征差异性证券交易税,对印花税进一步改革已迫在眉睫。Stamp duty increase will bring increased transaction costs. It could inhibit short-term speculation, so in a certain extent it can stabilize the market. But in our imperfect system of securities cases, the stamp duty on stock transactions lack legal basis, and have taxes predilection, functions dislocation and dislocation problems and so on. Therefore, the lexying of securities transaction tax and stamp duty reform become a trend.

关 键 词：印花税 股票市场 证券交易税 

分 类 号：F812.42[经济管理—财政学]