印花税这一概念对我们这些居民来说并不陌生,印花税可以说是我国税收体制中的一个大的来源。在我国的证券市场交易异常火爆的时候,印花税的收入也是不断升高,但是由于我国证券市场发展较晚,所以在印花税的管理和制度上存在着一定的不足和缺陷。本课题主要研究的是印花税的种类和发展情况以及印花税调整对于投资市场的积极印象。并且从中分析出印花税的特点和问题。 The concept of stamp duty is no stranger to our inhabitants, and stamp duty can be arguably a big source in our tax system. However, due to the late development of China’s securities market, there are some shortcomings and deficiencies in the management and system of stamp duty when the transaction in the securities market is extremely hot in our country. This topic mainly studies the types and development of stamp duty and the positive impression of stamp duty adjustment on the investment market. And from the analysis of stamp duty characteristics and problems.