改革我国证券交易印花税的思考

Consideration on Reforming the Stamp Tax of the Securities Transaction in China

证券交易印花税作为我国证券市场上的一个重要税种,发挥了多种政策功能。随着我国经济以及证券市场的发展,其存在的诸多问题日益明显地暴露出来。表现在:证券交易印花税名不副实且作用有限,被赋予多种政策目标难以奏效等。因此。

As an important tax type in the securities market of our country, the stamp tax makes many functions with policies. With the development of our country's economy and securities market, more and more problems have been obviously exposed. The main problems are that the stamp tax is unworthy of the title, and its functions are very limited. Many purposes with policies attached to it cannot really come into force. Therefore, we need to learn from the developed countries' successful experiences to reform it thoroughly.