资本市场税收管理活动的特殊性决定了要强化税收征管,除了沿用实体经济的征管制度与方法外,还必须采用一套行之有效的资本市场税收管理制度与方法。完善税制和参与国际税收协调是税务机关提高资本市场税收征收率,治理税收流失的重要路径。 The particularity of the tax market management activities in the capital market decides to strengthen the tax collection and management. In addition to the system and method of tax collection and administration of the real economy, an effective tax market management system and method must be adopted. Perfecting the tax system and participating in international tax coordination is an important way for the tax authorities to raise the tax collection rate in the capital market and to manage the loss of tax revenue.