对完善我国证券市场税收政策的初步设想□陈波倪锐民我国的证券市场，从１９８１年恢复发行国库券算起，已有１７年的历史。沪、深两地的证券交易所成立至今，也有７年多的时间。这些年来，我国证券市场的发展，总的来说是健康的，它在促进市场经济的发展，建立完善的市场... Preliminary Thoughts on Perfecting the Taxation Policy of China’s Securities Market □ Chen Bo Ni Ruimin China’s securities market has been in existence for 17 years since the issue of treasury bonds was resumed in 1981. Shanghai and Shenzhen stock exchanges since its establishment, there are more than seven years. In recent years, the development of the securities market in our country is generally healthy. It is in promoting the development of a market economy and establishing a sound market.