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证券印花税作为政府调控经济有效杠杆的证券税收也日益受到重视。我国证券市场的主要税种就是证券交易印花税。证券交易印花税在证券市场中最基本的职能就是取得财政收入。但是,随着证券市场的不断发展,印花税在证券市场中也渐渐摆脱了单纯的聚财功能,而被辅以一定的调控职能。目前,随着证券市场的过热发展到证券市场的低迷走势,把握证券交易税制的发展方向,适时对证券交易印花税进行调整势在必行。
Securities stamp duty is also paid more and more attention as the securities tax that the government controls the economic effective lever. China’s securities market is the main tax stamp duty on securities transactions. Securities transaction stamp duty in the securities market is the most basic function of obtaining financial income. However, with the continuous development of the securities market, stamp duty has gradually got rid of the pure wealth collecting function in the stock market and is supplemented with certain regulatory functions. At present, with the overheating of the securities market to the downturn in the securities market, it is imperative to grasp the development direction of the securities transaction tax system and timely adjust the stamp duty on securities transactions.