我国现行证券税制中,以证券交易印花税为核心,但证券交易印花税担负的对证券交易行为和证券交易所得征税的双重职能,其弊端随着证券市场的发展日益凸现,建立我国完善的证券税制,适时开征证券交易资本利得税势在必行。本文就证券交易资本利得税立法的原则、证券税制的结构、立法与税收征管的关系及其与其他证券交易税法的配套等问题做了初步的探讨。 China’s current securities tax system, the stamp duty on securities transactions as the core, but the securities transaction stamp duty on securities trading and stock exchange taxable dual functions, the drawbacks with the securities market has become more prominent, the establishment of our sound securities Tax system, the timely introduction of securities trading capital gains tax is imperative. This paper makes a preliminary study on the legislation of capital gains tax on securities trading, the structure of securities taxation system, the relationship between legislation and tax collection and administration and other supporting measures with the taxation law of other securities transactions.