The Function and Developing Direction of the Current Chinese Stock Duty


  •  Yawei Zhang    

Abstract

Two vital problems of the current Chinese stamp duty are whether the stamp duty legal system should be abolished and what would be its future role and current function in the Chinese stock markets. The present stamp duty which implemented in the Stock system has the drawbacks in legislation and naming, what would also challenge the current system is the co-exchange system in stock market among Hongkong and Shanghai started not long ago in 2014. However, due to the structure of the Chinese stock market, the stamp duty system are suggested to be hold, but it need to be revised in its tax base, legislation mode and also the nominating structure.



This work is licensed under a Creative Commons Attribution 4.0 License.
  • ISSN(Print): 1918-719X
  • ISSN(Online): 1918-7203
  • Started: 2009
  • Frequency: quarterly

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