今年以来,围绕我国股市交易是否征税的争论引起了我国股市的数次动荡,最终以年内不征税的官方许诺而暂时结束;随后,送、配股征税的制度又出台,深交所随即公告暂缓执行的决定。官方许诺也好,暂缓执行也罢,征税已是势在必行。但如何征税?如何实施以后不致使股市动荡?如何与国际市场接轨?这是股市征税制度改革需首先解决的问题。 This year, the controversy over whether China’s stock market transactions taxation caused several turmoil in China’s stock market ended up temporarily with the official promise of no taxation during the year. Subsequently, the system of tax collection and share rights issue was introduced again and the Shenzhen Stock Exchange immediately announced Suspension decision. Official promises Ye Hao, suspend the implementation worth mentioning, the tax is imperative. But how to tax? How to prevent the instability of the stock market after the implementation? How to integrate with the international market? This is the first issue to be solved in the reform of taxation system in the stock market.