本文在对现行股票交易印花税进行简要回顾的基础上，分析了我国开征证券交易税的必要性与现实性，并就证券交易税制的设计提出了自己的构想，特别是新开征的交易税与现行的印花税在税负水平上如何过渡、进行制度设计，并对证券交易税的征税范围和税率结构问题进行了重点探讨 Based on a brief review of the current stamp duty on stock transactions, this article analyzes the necessity and reality of China’s securities tax levying and puts forward its own ideas on the design of the tax trading system. In particular, the newly introduced transaction tax and current Of the stamp duty on the tax burden on how to transition, the system design, and the securities tax and tax structure of the scope of tax issues