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通过与国际的比较,分析我国证券交易印花税的现状。从波动性、流动性、投资者的积极性以及资金的配置情况等方面分析证券交易印花税对股市产生的影响,调低印花税不仅是交易成本等实物性的改变,也是政府态度的表向,在股市偏离正常发展的阶段,调节印花税税率是调节市场的重要手段。我国的资本市场在向国际化迈进,针对中国股市近一年的形势进行研究,并依据相关数据对本次调低印花税的必要性进行解释。
Through the comparison with other countries, the status quo of China’s stamp duty on securities transactions is analyzed. Analyzing the impact of the stamp duty on securities transactions on the stock market from the aspects of volatility, liquidity, investors’ enthusiasm and the allocation of funds, the reduction of stamp duty is not only a physical change such as transaction costs, but also a manifestation of the government’s attitude. In the stock market Deviation from the normal development stage, adjust the stamp duty rate is to adjust the market an important means. China’s capital market is moving toward internationalization, studying the situation of China’s stock market in the recent year and explaining the necessity of reducing the stamp duty according to relevant data.