文档介绍：我国证券交易税研究摘要随着 2008 年的金融危机演变为经济危机,金融市场的不稳定性越来越成为人们关注的焦点。从目前来看,我国金融市场与经济生活最密切相关的市场之一应当是证券市场。因此要促进证券市场的完全成熟,必须关注我国证券市场中的税收制度的建立和完善。本文主要从法学角度,以证券交易印花税作为主要研究对象,分析我国现有的证券交易税内容,对其法律属性进行全面的解析,并从税法学的角度论述其缺陷和不足。同时,通过对其他国家和地区的证券交易税收制度进行分析比较,找出我国证券交易税可以借鉴的方面,主要从立法层面论证全方位完善我国的证券交易税的可行框架。全文由引言、正文、结束语三部分组成,其中正文共有四章,主要内容如下: 第一章主要介绍我国证券交易印花税的建立和发展过程, 同时提及证券交易印花税在我国财政收入中的功能, 借以说明调整修改我国证券交易税的重要性。第二章主要分析我国现有证券交易印花税的不足与法律缺陷。第三章主要介绍其它国家和地区在证券交易税收制度方面的做法和调整相关制度对该国或地区证券交易市场的影响, 并总结这些做法对我国证券交易税的借鉴作用。第四章主要论证在我国开征证券交易税的必要性, 同时就改革我国证券交易税收市场,从立法层面提出建议和办法。关键词: 证券交易税收制度, 证券交易印花税, 证券交易税 THE STUDY OF CHINA’S SECURITIES TRANSACTION TAX ABSTRACT With the 2008 financial crisis transformed into the economic crisis, resulting in that financial market stability became the focus of our attention. At the present time, the stock market is one of the most important markets in Chinese's fina ncial market. By the mature and improvement with the securities mark et, the tax system of securities market grows more and more important. This article from the perspectiv e of law to stamp duty on stock transactions as a major study, anal ysis of China's existing securities transaction tax system, the legal attributes of prehensive analysis from the perspective of tax law on th eir flaws and ings. At the same time, it produces other countries and regions of the securities tax systems to identify securities trading in China can learn. At last, it gives an advance to building our stock tr ansaction tax system. The article includes three parts: the introduction, the body and the conclusion. The body departs to four chapters as follows: The first chapter introduces the Ch ina's securities exchange tax and the development process of it. It produces the function of the securities exchange tax in China's fiscal revenue. The second chapter analysis the curre nt securities transaction tax and the lack of legal defects. The third chapter introduces th e other countries and regions’ securities transacti