该文以台湾地区加权股指期货(TX)为研究对象,对2000年台湾地区股指期货交易税税率调整的市场效应进行了实证研究,发现交易税税率调整对于市场的总成交量、价格涨跌幅、振幅等具有不容忽视的影响.基于实证研究的结果,文章对中国大陆未来将推出的相关金融衍生产品的税制设计提出了建议.“,”Choosing the TAIFEX Futures in Taiwan Dis-trict as the study object, this paper makes an empirical study on market effects of the adjustment of stock-index futures transaction tax rate in Taiwan District in 2000, concluding that the adjustment of the transaction tax rate has consider-able impacts on total volume of the market, the price range of up and down and the amplitude of vibration of price, etc. Based on the empirical study, the paper put forwards some sugges-tions on the design of tax system concerning financial deriva-tives which will be brought up in the future in Mainland China.