2007年我国证券税收政策调整的实证分析  

On the 2007 Rate-Increasing Policy of the Stamp Tax of Stock

作　　者：陈慰星[1] 

机构地区：[1]华侨大学法学院,福建泉州362021

出　　处：《太原理工大学学报（社会科学版）》2007年第4期33-36,57,共5页Journal of Taiyuan University of Technology(Social Science Edition)

摘　　要：采用调高证券交易印花税率的办法能否遏制股市的投机行为,需要通过具体的交易实证来验证。2007年我国证券交易印花税率大幅提高的做法,因为股市存在的逆向效用,故在实证数据上达到对于股市噪声交易的控制作用。而具体的优化制度,需要从分段累进印花税率和收益比例累进税率两个方面来完善,并通过拉弗曲线和市盈率变化来分别检验税率变化对于税源影响程度以及波动控制情况。By the means of improving the rate of stamp tax, the authority ten unreasonable gamble behaviors in stock market,but the rationality of this practice demonstration. Due to the theory of converse effect in stock market ,the measure of rate of stamp tax in China,has contained a sort of unreasonable trade in this market optimizing system, however,should be achieved by the way of adjusting the rates of progressive taxation. Furthermore,the change of profit rate as well as Laffer Curve to test the impact of tax rate to the source of tax and wave control. ds to control needs specific improving the . The specific stamp tax and could be used

关 键 词：证券交易印花税 印花税率 逆向效应 制度优化 

分 类 号：F810.422[经济管理—财政学]