我国证券税制应按照税负公平原则进行改革,这是建立社会主义和谐社会的必然要求。本文从现行证券投资所得重复征税,以及目前差异化的征税范围等方面,剖析了我国目前证券税制存在的问题,并提出了改革的方向和建议。 China’s securities tax system should be based on the principle of fair tax reform, which is a necessary requirement for the establishment of a harmonious socialist society. This article analyzes the existing problems of the securities taxation system in our country from the double taxation of the current securities investment income and the scope of the taxation that is differentiated so far and puts forward the reform direction and suggestions.