四因股份转换所产生之所得税及证券交易税，一律免征。
The income tax and securities transfer tax arising from transfer of shares shall not be levied.
证券交易税是一种行为税还是流转税还存在争议，而且其功能也需谨慎定位。
Whether the securities transaction tax is a behavior tax or a transaction tax has being disputed, moreover, its function also needs to be qualified carefully.
国际上成熟的证券市场课税一般包括印花税、证券交易税、证券所得税以及证券遗赠税。
The tax in the international mature stock market contains stamp tax, securities exchange tax, securities income tax and securities bequest tax.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
应用推荐