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Securities are the general name of all kinds of economic rights and interests certificates, and also refer to specialized products, which are legal certificates used to prove that the holder enjoys certain rights and interests.
Securities mainly include capital security, currency securities and commodity securities. In a narrow sense, securities mainly refer to securities products in the securities market, including property market products such as stocks, debt market products such as bonds, and derivative market products such as stock futures, options and interest rate futures.
Securities are essentially civil rights with property attributes. The characteristic of securities is that civil rights are embodied in securities, so that rights are combined with securities, and rights are embodied in securities, that is, rights securitization. It is a legal phenomenon in the form of securities in the way and process of rights holders exercising their rights, a social phenomenon of symbolization of investors' investment property, and a sign and result of developed social credit.
Securities must be associated with specific forms of expression. In the development of securities, the earliest basic way to commend securities rights is paper, and the specific rights are expressed in words or graphics on special paper.
Securities are also called documentary evidence and documentary evidence. However, with the rapid development of economy, especially the development of electronic technology and information network, paperless securities have appeared in modern society. Securities investors almost no longer own any securities in the form of physical coupons, and the number of securities they hold or the securities rights are recorded in the investor's account accordingly.
Stamp duty is a kind of tax levied on the behavior of signing books and collecting legally effective certificates in economic activities and economic exchanges. It is named because it uses the seal attached to the taxable certificate as a tax payment symbol. Stamp tax law is the general name of legal norms regulating the relationship between stamp duty collection and payment.
Stamp duty has 13 tax items according to different voucher types. Including purchase and sale contracts, processing contracts, construction engineering survey and design contracts, construction and installation engineering contracts, property lease contracts, cargo transportation contracts, warehousing contracts, loan contracts, property insurance contracts, technology contracts, property transfer documents, business account books, rights and licenses.