证券交易印花税

在我国，证券交易印花税被赋予了调控证券市场和遏制过度投机的重要功能。

In China , stamp duty has been used as an instrument to adjust and control the capital market .

在我国股票市场中，证券交易印花税作为政府的宏观调控手段，不断地运用在我国的股票市场中，以达到稳定市场的目的。

In our national stock market , as a government macro-control method , stock market Stamp Duty is applied in stock market continuously to establish a stable market .

证券交易印花税对股市波动性影响的实证研究

Study on Impact of Stamp Tax on Security Exchange on Stock Price Volatility

我国证券交易印花税调整效应及其制度改进

Effect of Adjustment on Stamp Duty of the Chinese Stock Market and System Improvement

证券交易印花税调整对证券市场影响研究

Research on the Impacts of Adjustment of Stamp Tax of Securities Trade on the Stock Market

下调证券交易印花税税率并改为单边征收。

The securities transaction stamp tax rate was reduced and the stamp tax on stock purchases was scrapped .

在我国，证券交易印花税的税率变动具有很强的宏观调控含义。

In our country , tax rate of stamp tax for stock exchange has a very strong meaning of macro-control .

关于调整证券交易印花税中央与地方分享比例的通知

Circular of the State Council Concerning the Adjustment of the Sharing Ratio Between the Central and Local Governments of the Stamp Tax for Dealing in Securities

证券交易印花税在一定程度上成了其它税种的替代税种，被赋予了多重政策目标。

Stamp duty on securities transactions to a certain extent , other types of taxes has become the alternative tax has been given multiple policy objectives .

三是采用事件研究方法对证券交易印花税调整对机构投资者交易行为的影响进行了分析。

It uses the method of case study to analysis how regulation of stamp tax on securities trading is influencing the dealing in securities of the institution investors .

关于调整印花税对噪声收益波动性的影响，研究方法是方差齐次检验，结果是调整证券交易印花税对小组合的影响是显著的。

The results of the study show that the DBMD models can capture the persistence of return volatility , and reveal the joint dynamic relations between price volatility and trading volume .

证券交易印花税收入是政府收入体系的一个组成部分，属于财政资金范畴。

The stamp duty on securities transactions is a part of government revenue system , and it is one form of involving in initial distribution and redistribution of national income for government .

证券交易印花税税率的高低可以直接地改变股票的交易成本，因此监管层调整印花税率的主要目的是调控股票市场。

The level of securities transaction taxes rate can change the stock transaction costs , so regulators ' main purpose to adjust the rate of securities transaction taxes is to control the stock market .

从2007年5月30日证券交易印花税税率调整至今，证券交易印花税已成为我国证券市场的一个热点问题。

From May 30 , 2007 the Securities and Exchange adjustment of the rate of stamp duty , the stamp duty on securities transactions in the securities market in China has become a hot issue .

从交易者角度出发，证券交易印花税是其交易成本的重要组成部分，交易成本的大小和调整会对股市的波动性产生重要影响。

The stamp tax is an important part of the security trading cost . From the perspective of traders , the amount and the adjustment of the cost play an important role in the fluctuation of the security market .

在面对股市的大幅波动时，管理部门曾多次选择证券交易印花税这块法宝来调控股市，但印花税是否是调控股市的有效工具？针对此问题，学术界观点不一。

In the face of stock market volatility , the mangement has selected the stamp duty for securities repeatedly to regulate the stock market , but does the stamp duty is an effective tool in regulating the stock market ? The academics held different views for this problem .

2007年5月30日凌晨，财政部、国家税务总局为了抑制股市过热，以一纸通知的形式宣布证券交易印花税税率由1‰提高到3‰。

On May 30th , 2007 before dawn , in order to suppress the overheated stock market , Ministry of Finance , State Administration of Taxation announced the rate of stamp duty of stock bargain to be raised from 1 ‰ to 3 ‰ with a piece of notice .

中国将把证券交易的印花税从当前的0.1%提高到0.3%，该项调整将从本周三开始实施。

China will raise the stamp tax on securities trading from the current 0.1 percent to 0.3 percent beginning Wednesday .

我国目前的证券税制以证券交易印花税为主体税种。

The tax system of the current security is taken the stamp tax of the stock exchange as its main type of tax .

从长远来看，我国应逐步完善证券流转税制，实行证券交易税和印花税兼征制度。

From the long run , the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented .