证券交易印花税拉弗曲线形式的实证分析

发布时间：2018-01-03 00:04

本文关键词：证券交易印花税拉弗曲线形式的实证分析　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：证券交易印花税兼具增加政府宏观税收和调节证券交易市场的双重作用，很多学者也将证券交易印花税的税率调整对证券交易市场波动性的影响作为研究内容。而本文的研究内容与其他大多数学者的研究不同，本文选择的切入点是证券交易印花税作为税收在证券交易市场的一种具体形式，，因此证券交易印花税也应该具有描述税收税率——拉弗曲线理论所阐述的税收随着税率的不断提高先增加，达到拐点并取得最大值之后，逐渐减少的函数、图形形式。本文的目的就是通过相应的实证分析去寻找证券交易印花税的这种变化形式。本文共分为5部分：第一章绪论部分主要介绍对证券交易印花税拉弗曲线形式的主要研究目的和主要研究方法；第二章对相关概念——拉弗曲线和证券交易印花税做了相应的介绍，并简明扼要的对其他学者关于拉弗曲线和证券交易印花税的研究成果做了介绍；第三章，主要针对上海证券交易所和深证证券交易所在2007年、2008年3次印花税税率调整所引起的成交额波动情况做了相关的统计分析，通过简化后的曲线拟合分析印花税税率变动时所对应的短期拉弗曲线形式。第四章，选取上海证券交易所和深证证券交易所2007年、2008年两年的指数数据和成交额数据，从回归分析以及成本约束的角度，分析了两年期证券交易印花税拉弗曲线形式的关键点——最大可持续税率点和税收零点——的取值。第五章则对全文的分析内容做了简单的总结。短期实证分析中，使用了相应的统计分析方法确定适当的研究期限，长期实证分析中，以回归的方式确定数据之间的长期函数关系，通过定量研究和定性研究相结合的方式寻找关键数值点。新的研究切入点以及合理的研究方法是本文最大的创新之处。
[Abstract]:The securities transaction stamp tax has the dual role of increasing government macro tax and regulation of the securities trading market, many scholars will also affect the securities transaction stamp tax rate adjustment on stock market volatility as the research content and research. The research contents of this paper and most other scholars are different, the starting point of this article is the choice of securities transaction stamp as a specific form of tax revenue in the securities market, the securities transaction stamp tax rates, tax should also have a description of the Laffer curve theory described the tax with the tax rate increase after the first increase, reaching the inflection point and reached the maximum value, function, gradually reduce the graphic form. The change form of the purpose of this paper is through the empirical analysis to find the corresponding securities transaction stamp tax.
This paper is divided into 5 parts: the first chapter mainly introduces the main research on the securities transaction stamp tax Laffer curve form of the purpose and main research methods; the second chapter of related concepts -- the Laffer curve and stamp tax on securities transactions was presented, and the concise and to the point of other scholars on the Laffer curve and the securities transaction stamp tax the research achievements are introduced; the third chapter, mainly for the Shanghai stock exchange and the Shenzhen Stock Exchange in 2007, 2008 3 turnover volatility adjustment of stamp tax caused by the related statistical analysis, simplified by curve fitting analysis after the corresponding changes in stamp duty on the short form. In the fourth chapter, the Laffer curve, select the Shanghai stock exchange and Shenzhen Stock Exchange in 2007, 2008 two years of index data and turnover data from the regression analysis and cost Restraint angle, analyzes the key points of the two-year securities transaction stamp tax Laffer curve form -- the maximum sustainable rate and zero value -- Analysis of tax. The contents of the full text of the fifth chapter makes a brief summary.
Short term empirical analysis, using the corresponding statistical analysis method to determine the appropriate study period, long-term empirical analysis, using regression methods to determine long-term relationship between data, through the combination of quantitative and qualitative research methods to find the key point. The new numerical research point and research method of this thesis is reasonable innovation.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F224;F812.42;F832.51

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