【摘要】 正确分析证券交易税的经济效应是制定合理的证券交易税税收政策的前提。本文分析了证券交易税对证券市场运行、社会资本的配置以及政府财政收入等方面的经济影响 ,比较了不同观点的分歧所在。本文认为 ,无论如何评价证券交易税的经济效应 ,都不能脱离具体的证券市场环境 ,在特定的国家、特定的时期、特定的经济背景下 ,要综合进行权衡。更多还原

【Abstract】 suitable duties imposed on securities exchange will not be made without analyzing the economic effects produced by such duties.The paper,with the comparison of different arguments,analyzes the effect of duties of securities exchange on the operation of security market,on the allocation of social capital and on fiscal revenue collected by government .The authors argue that the economic effect of duties of securities exchange cant not be properly valued but for paying much attention to the environment of securities market ,the specific country,the specific period and the specific economic background,among which a balance must be made.更多还原