| 摘要: |
| 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。 |
| 关键词: 关键词:股票市场 印花税 税收政策 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Modeling analysis of the infulence of taxation policy on China’s stoch market———Taking stamp duty of stock as an example |
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JIA Hong2wen, CUIYong2gan
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| Abstract: |
| Abstract:W ith the constantly deepening of China’s financialmarket reform and constantly perfecting ofmar2
ket system and constantly comp leting 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 sys2
tem arrangement on stock market and gives suggestions on establishing and comp leting China’s tax system of
stock market under p resent economic conditions. |
| Key words: Key words: stock market stamp duty tax policy |
