十几年来，我国证券市场取得了蓬勃的发展，但与此同时证券市场税收制度的建设却显得相对滞后。税收是国家调控市场的重要工具，但现行税制对证券市场的过度投机、贫富悬殊等问题并没有发挥其应有的调节作用。发达的证券市场离不开完善税制的支持，因此，改革、完善我国证券市 Over the past decade or so, the securities market in our country has made vigorous development. However, at the same time, the construction of the taxation system in the securities market has lagged behind. Taxation is an important tool for the state to control the market. However, the current tax system over-speculation in the securities market and the disparity between the rich and the poor have not played their due role. The developed securities market is inseparable from the perfection of the tax system. Therefore, reforming and perfecting the securities market in our country