印花税是我国证券市场主要的税种,其主要作用是调整证券市场的行为。本文主要用实证的方法研究证券市场的印花税税率变动对市场的影响。结果是印花税税率的调整对深市和沪市的指数有波动性作用,但是效果有限。 Stamp duty is the main type of tax in China’s securities market. Its main function is to adjust the behavior of the securities market. This paper mainly uses the empirical method to study the impact of the change of the stamp duty tax rate in the securities market on the market. As a result, the adjustment of the stamp duty rate has a volatility effect on the index of the Shenzhen and Shanghai stock exchanges, but the effect is limited.