证券交易税对证券市场影响的国际比较研究  

An International Comparative Study concerning the Influence of Securities Transaction Tax on Securities Market

作　　者：汪诚[1] 

机构地区：[1]中国人民大学财政金融学院,北京100872

出　　处：《国际税收》2015年第2期52-55,共4页International Taxation In China

摘　　要：近期我国证券市场出现了多年未见的上涨行情,市场波动增加,坊间传出政府将要上调股票交易印花税以稳定市场的声音。政府是否应该在当前调整股票交易印花税?本文对国外证券交易税政策现状、国内外证券交易税税率变动对证券市场的影响进行了研究分析,认为上调证券交易税对于证券市场弊大于利,目前我国不应为稳定市场而调高股票交易印花税税率。There has been no bull market domestically in the stock market until recently, and market volatility seems to ascend, but it＇s believed that the government intends to increase stamp tax on stock trading in order to stablize the market. Whether the government shall adjust stamp tax on stock trading at present？ By studying on the current policies regarding securities transaction tax in foreign countries and the influence of the adjustment of securities transaction tax rate on securities market. This paper deems that increasing securities transaction tax will bring more harm than good, and therefore presently it＇s not appropriate to raise the rate of stamp tax on stock trading for stablizing the market.

关 键 词：证券交易税 股票交易印花税 证券市场 市场波动性 年化波动率 

分 类 号：F811.4[经济管理—财政学] F831.51