我国证劵市场的流转税研究

我国证券市场流转税的改革必须以促成证券市场的良性运行为根本目的，以引导对整个社会资本的优化配置为最终目标，以尽量不造成政府收入的大幅波动为前提，以此为依据，对是否应该正名、如何拓宽税基、怎样差别税负、能否单向征收等问题进行了梳理。

Studies about the Securities Market turnover Tax Reform In China

China's securities market turnover tax reform must be to facilitate the securities market benign operation as the fundamental purpose,to guide the entire social capital of optimizing the distribution as the ultimate goal,not to maximize government revenue swings as the prerequisite.On this basis,we should sort out whether to rectify name,how to broaden the tax base,how differences in the tax burden,and whether to charge from one-way.