证券交易税设计创新:触发式证券交易税  

An Innovation on Securities Transaction Tax:Triggered Securities Transaction Tax

作　　者：孙静[1] 占慧莲[1] 刘孝伟[1] 

机构地区：[1]九江学院会计学院,江西九江332005

出　　处：《财经理论与实践》2008年第6期77-80,共4页The Theory and Practice of Finance and Economics

摘　　要：触发式证券交易税是根据所选定的基础变量的变化情况,确定对纳税人范围调整的时机与对税率调整的时机和幅度,进而影响证券市场的价格水平和成交量,挤出市场泡沫,形成对市场的有效调控。＂Triggered securities transaction tax＂ can find the right time to adjust the range of taxpayers and tax rate according to the change of foundation variables. Moreover, the adjustment will influence both price level and turnover. As a result, the market foam will be squeezed out, and the market will be regulated effectively.

关 键 词：设计创新 触发式证券交易税 泡沫挤’出功能 

分 类 号：F810.424[经济管理—财政学]