文从证券市场运行的四个环节入手，考察分析了各国证券市场税制建设中的成功经验，并结合我国证券市场现状，以鼓励投资、抑制投机、公平税负、保护中小投资者利益为出发点，提出了完善我国证券市场税收制度的若干政策建议。 Starting with the four aspects of the securities market operation, this paper investigates and analyzes the successful experiences in the taxation system of the securities markets in various countries. Based on the current situation of the securities market in our country, starting from the point of encouraging investment, restraining speculation and fair tax burden and protecting the interests of medium and small investors, Proposed a number of policy recommendations to improve the tax system of China’s securities market.