分享证券市场的收益而设置的证券交易印花税,本文从证券交易税的功能出发阐释为什么设置证券交易税;证券交易税作为证券市场上主体税种,税收有限以致政府无法分享证券市场上的巨大收益;所得税和财产税的功能无法由证券交易印花税的功能来发挥,完善证券交易税及合理的设置证券税制,能体现证券市场的公平。 This article starts from the function of securities transaction tax to explain why the securities transaction tax is set. Securities transaction tax, as the main tax category in the securities market, has limited tax revenue, so the government can not share the huge proceeds in the securities market. The functions of income tax and property tax can not be exerted by the function of stamp duty on securities transactions. The improvement of the securities transaction tax and the rational establishment of a securities tax system can reflect the fairness of the securities market.