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本文对我国证券交易环节税收的经济效应进行了研究,研究结果表明:我国对证券交易环节征收证券交易税所聚集的税收收入在我国财政税收收入中不占有重要位置,不是我国的一个主要税种;证券交易税在调节收入分配方面所起的作用比较有限;证券交易税会增加证券交易成本,降低证券市场的流动性和有价证券的成交量;提高证券交易税会引起有价证券的市场价格下降;证券交易税的征收会导致证券市场的规模缩小,并形成对证券市场结构产生影响的“替代效应”。
This paper studies the economic effect of taxation in the securities transaction of our country. The results show that: the tax revenue collected by the securities levying tax on securities trading in our country does not occupy an important position in our country ’s fiscal revenue, which is not a major tax in our country. The role of securities tax in regulating income distribution is relatively limited; the securities transaction tax will increase the transaction cost of securities, reduce the liquidity of the securities market and the trading volume of the securities; raise the securities transaction tax will cause the market price of the securities Declining; the collection of securities transaction tax will lead to the downsizing of the securities market and the formation of a “substitution effect” that will affect the structure of the securities market.