证券交易印花税， 是从普通印花税中发展而来的， 属于行为税类，根据一笔股票交易成交金额向成交双方分别收取印花税，A股基本税率为0.1%且单向征收，基金和债券不征收印花税。股票交易印花税是从普通印花税发展而来的，是专门针对股票交易额征收的一种税。我国税法规定，对证券市场上买卖、继承、赠与所确立的股权转让依据，按确立时实际市场价格计算的金额征收印花税。
我国证券市场税收政策浅析-证券相关-金融证券论文-第一文秘网，大秘书网！ 关键字】证券市场;税收政策;证券交易印花税 [gap=736]Key words: stock market; tax policy; stamp tax of stock exchange
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同时，我们对证券交易印花税调整导致股价波动性的效应进行了成因分析。
Meanwhile, we analyse the cause of the effect of securities transaction stamp tax on the stock market volatility.
在我国，证券交易印花税被赋予了调控证券市场和遏制过度投机的重要功能。
In China, stamp duty has been used as an instrument to adjust and control the capital market.
这也是自1991年以来中国股市首次单边征收证券交易印花税，这对于几乎处于冰点的股市可谓雪中送炭。
This is also since 1991, the first time China's stock market unilateral stamp duty on securities transactions, which for almost freezing point in the stock market is timely help.
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