对二级市场股票交易（包括Ａ 股和Ｂ股）征收的印花税，也就是人们常说的证券交易印花税是我国证券市场中的主要税种。在我国当前对个人买卖股票资本利得暂不征税的情况下，证券交易印花税实际成了我国证券市场中的“主体”税种，并在某种程度上替代着其他税种（如所得税、遗产 The stamp duty levied on the secondary market stock transactions (including A-shares and B-shares), which is commonly known as stamp duty on securities transactions, is the main tax type in the stock market in our country. Under the current situation that China does not tax the capital gains of individuals trading stocks temporarily, stamp duty on securities transactions has actually become the “main” tax in the securities market in our country and to a certain extent substitutes for other taxes (such as income tax and inheritance