本文从宏观经济和微观经济的角度分析了企业内部资本市场的发展创新与税收政策对接的必要性,并在此基础上,从企业所得税的角度探讨了当前我国如何完善明晰现行的资本市场税收政策问题,以期为推动我国资本市场的长足发展有所裨益。 Based on the analysis of the macroeconomic and microeconomic perspectives on the development and innovation of the internal capital markets and the necessity of the docking of the taxation policies, this article explores how to perfect the current capital market taxation policy from the perspective of the enterprise income tax Problems, with a view to promoting the rapid development of China’s capital markets benefit.