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金融理论与实践的丰富和发展呼换着相关学科研究的配合，特别是资本市场税收理论及其征管工具的创新显得更为迫切。尹音频教授主持的教育部人文社会科学研究博士点基金项目《资本市场税制优化研究》正是对这一前沿领域进行锐意探索的新成果。我对这一方面没有研究，初步学习感
The enrichment and development of financial theory and practice replace the cooperation of relevant disciplines, especially the tax theory of capital market and the innovation of its collection tools. Professor Yin Yin chaired the Ministry of Education Humanities and social science research doctoral program “capital market tax system optimization research” is precisely this new frontier area to explore new achievements. I have no research in this area, a preliminary sense of learning