摘要
从研究国内外股票市场的税制如何影响股票市场效率的不同观点入手,论述了股票市场税收制度安排影响股票市场的交易过程、大盘指数和成交量的过程;并结合我国实际,阐述了中国股票市场上的税收制度安排对股票市场的影响,提出建立健全我国股票市场税收制度的对策建议。
With the constantly deepening of China' s financial market reform and constantly perfecting of mar- ket system and constantly completing of market resources allocation mechanism, it is very important to make quantitative study on the whole movement situation of China' s stock market and to evaluate operation effect of stock market. Based on the influence of stamp duty adjustment on the effect of the characteristics of the market volatility index and the average level of trading volume, this paper analyzes the impact of China' s taxation sys- tem arrangement on stock market and gives suggestions on establishing and completing China' s tax system of stock market under present economic conditions.
出处
《重庆工商大学学报(自然科学版)》
2009年第6期529-532,537,共5页
Journal of Chongqing Technology and Business University:Natural Science Edition