一、资本利得税与现行印花税的比较分析1.我国证券交易中的印花税不足之处(1)过高的交易成本一定程度上动摇了投资者对我国证券市场的信心。(2)高交易成本不利于社会资源的有效配置,影响了配置的效率;加大了我国经济结构调整的成本和难度。(3)高交易成本会使资本外逃。这样会使企业的融资和资本引进发展经济受到影 First, the comparative analysis of capital gains tax and the current stamp duty 1. Stamp tax in securities trading in China inadequate (1) Too high transaction costs to some extent, shaken investor confidence in the securities market in our country. (2) High transaction costs are not conducive to the effective allocation of social resources, affecting the efficiency of deployment; increasing the cost and difficulty of China’s economic restructuring. (3) high transaction costs will make capital flight. This will make the enterprise’s financing and capital into the development of economy affected