内容摘要：

本文认为，在虚拟经济领域，政府也应该坚持量能负担原则，依据金融市场个体与整体的负担能力进行课税，不能课及税本。并进一步从理论的角度，阐释了金融市场超额税收所造成的负面效应；从实证的角度，剖析了中国证券市场超额税收的问题，提出了减轻证券市场超额税负的路径。

关键词：金融市场　超额税收　拉弗曲线

abstract：this paper argues that capacity principle also applies to the virtual economy and tax system should be designed in accordance with individual and overall capacities of financial market. furthermore, the paper theoretically expatiates on the negative impacts of excess burden on financial market and positively analyzes the excess burden of stock market in china. finally it proposes some suggestions on alleviating the excess burden of the stock market.

>>阅读全文