| 解析我国证券交易印花税的沉浮 |
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| 引用本文： | 李红坤,钟强.解析我国证券交易印花税的沉浮[J].河南金融管理干部学院学报,2008,26(4):79-83. |
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| 作者姓名： | 李红坤 钟强 |
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| 作者单位： | 1. 山东经济学院财政金融学院,山东济南,250014
2. 济南工程职业技术学院,山东,济南,250000 |
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| 摘 要： | 在中国证券市场，证券交易印花税是政府增加税收收入的一个手段，也是政府调控股市的重要工具。证券交易印花税变动对股市产生冲击。通过对冲击的成本收益进行分析，可以看到许多深层次的问题，政府在股市中如何定位是我国当前面临的一个严峻挑战。
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| 关 键 词： | 证券交易印花税 政府 成本收益分析 |
An Analysis on the Rising and Falling of Stamp Duty for Securities Trading in China |
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| LI Hong-kun,ZHONG Qiang.An Analysis on the Rising and Falling of Stamp Duty for Securities Trading in China[J].Journal of Henan College of Financial Management Cadres,2008,26(4):79-83. |
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| Authors: | LI Hong-kun ZHONG Qiang |
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| Institution: | LI Hong-kun1,ZHONG Qiang2(1.Fiscal , Finance College,Sh,ong Institute of Economics,Jinan,Sh,ong 250014,China,2.Jinan Engineering Vocational Technical College,Sh,ong 250000,China) |
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| Abstract: | Stamp duty for securities trading in China's securities market is one of the means for governments to increase taxation revenue.It is also an important instrument for the government to regulate stock market.The changes of stamp duty for securities trading are a shock for stock market.Many profound problems can be found after an analysis is made on the cause-effect of the shock.It's a serious challenge for China at present how to position the government in stock market. |
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| Keywords: | stamp duty for securities trading government cost effect analysis |
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