随着我国证券业的发展和证券市场的扩大,证券交易印花税作为国家对资本市场进行调控的重要手段发挥了极其重要的作用。但是,证券交易印花税税率的频繁调整使得我国证券市场具有浓厚的行政干预特点,这与我国市场经济改革是不相适宜的,也不利于我国资本市场的健康发展。笔者认为,应当从全面完善证券税收法律体系、对证券的发行和流通环节分别开征印花税和证券交易税、将征税范围扩展到全部证券交易品种、实行差别税率并开征差异性证券交易税、以资本利得税逐步取代证券交易印花税等方面改进和完善我国证券交易印花税制度。 With the development of China’s securities industry and the expansion of the securities market, stamp duty on securities transactions has played an extremely important role as an important means by which the state regulates capital markets. However, the frequent adjustment of the stamp duty rate on securities transactions makes the stock market in our country have a strong feature of administrative intervention, which is not suitable for the reform of the market economy in our country and is not conducive to the healthy development of the capital market in our country. The author believes that the legal system of securities tax should be perfected in an all-round way, stamp tax and securities transaction tax should be levied on the issue and circulation of securities respectively, the scope of taxation should be extended to all varieties of securities, the differential tax rate should be introduced, the differential securities transaction tax should be levied Capital gains tax gradually replaces stamp duty on securities transactions and other aspects to improve and perfect China’s stamp duty system for securities transactions.