证券交易所得税其征税对象的特点 :标的是种类物 ,投机性、流动性和风险性强。证券资本利得应为所得 ,应当开征证券交易所得税。证券交易所得税的功能主要定位于抑制股市投机 ,促进股市健康发展 ,并通过一系列鼓励和限制措施引导入市者正确的投资意识和投资方向。开征个人证券交易所得税的基本思路是 :将证券资本利得税分长期和短期两类设两档或多档期限设定不同税率 ;目前可采用轻税政策 ;对股民个人适当的税收减免 ;逐步调整税率 ,适应宏观调控需要 Stock Exchange Taxes its tax object characteristics: the subject is a type of object, speculative, liquidity and risk. Securities capital gains should be income, should be levied stock exchange tax. The main function of the stock exchange tax is to suppress the speculation in the stock market, promote the healthy development of the stock market, and guide the market participants to correct investment awareness and investment direction through a series of encouragement and restriction measures. The basic idea of ​​levying personal tax on individual stock exchanges is to set different tax rates for two types of long-term and short-term securities with two or more tranches: at present, a light tax policy can be adopted; tax relief can be appropriately applied to individual investors; gradual adjustment can be made Tax rate, to adapt to macro-control needs