证券税制是指对有价证券的经济运行所设立的税收法令、征管方法、税收管理体制等内容的总称。依据税收与经济运行相联系的原则，完整的证券税制应该涵盖证券的发行、持有、交易、非交易转让等基本内容。我国证券税制由于起步较晚，且落后于证券市场的发展，已暴露出一些弊端。? Securities tax system refers to the tax code of the economic operation of the establishment of the tax laws and regulations, collection and management methods, tax management system and other content of the general term. According to the principle of taxation and economic operation, a complete securities tax system should cover such basic contents as the issuance, holding, trading and non-trading of securities. Due to the late start of the securities tax system in our country and lagging behind the development of the stock market, some drawbacks have been exposed. ?