The Study On The Regulation Of The Stamp Tax For Stock Transaction

With the development of Chinese stock industry and the expansion of the stock market, the regulation, adjustment and con trol of the stock market becomes lucre and more important. On the one hand, arguments calling for the reform of stamp tax for present stock transaction and the derease of the stamp tax rate arc on the risc. On the other, there arc practically many problems waiting to be solved in the present stamp taxes of Chinese stock transaction, as compared with international practice. Based on this knowledge, this paper approaches the stock tax system as well as the stamp tax of Chinese stock transaction, and gives several suggestions on the perfection of the transaction tax forms andthe tax system in Chinese stock from the viewpoint of stock policies. This paper falls into four parts. Chapter One summarizes the history and present situation of transaction stamp tax in Chinese stocks and discusses the research aim of this paper. Chapter Two analyzes the interaction between the stock tax policy and the stock market expansion,and analyzes the developing orientation and restrictive factors of Chinese stock tax system, thus makes the research of this paper practical.Chapter Three proposes the stamp tax systems to follow and the creative reforms to carry out in Chinese stock market based on a survey of transaction taxes on the international stock markets. And in the last chapter, practical policies are put forward to perfect the transaction stamp tax system on the Chinese stock market, and the significance of the research in this paper is clearly shown.