证券市场的健康发展在很大程度上有赖于经济手段和法律手段的调控。税收制度作为经济手段的一个强有力的工具对证券市场的健康发展有着非常重要的作用，证券市场从来就离不开税收的宏观调节和微观调节，而目前关于证券的征税已不能适应日渐成熟的证券业的发展，因此，在我国建 The healthy development of the securities market depends to a large extent on the regulation of economic instruments and legal instruments. The tax system as a powerful tool of economic instruments plays an important role in the healthy development of the securities market. The securities market can never be separated from the macro-adjustment and micro-regulation of tax revenue. At present, the taxation of securities can no longer meet the maturity of the securities market The development of the securities industry, therefore, built in our country