目前我国证券征税的矛盾突出表现在：税收政策不统一，尤其是以印花税替代证券交易环节的行为税很不规范；税收调节力度不够，远没有起到西方发达国家的合理调节资本在行业、部门、企业之间的流动作用；没有实现真正的负税公平；征税范围过窄的问题也很明显。因此，借鉴国外经验，明确我国证券征税制度发展的政策取向就显得尤为必要了。现阶段要着重抓好证券交易税的开征工作以及完善对股息、红利的征税办法。此外，对为加强市场调节而采取的差别税率设计、资本利得税的征收等问题进行深入细致的研究也是不容忽视的。 At present, the contradictions in the taxation of securities in our country are highlighted in the following aspects: the tax policy is not uniform, especially the behavioral tax with the stamp duty instead of the securities transaction is not standardized; the tax regulation is not enough and far from properly regulating the capital in the western developed countries, Departments and enterprises; the real negative tax fair has not been realized; and the problem of too narrow tax collection scope is also obvious. Therefore, drawing on the experience of other countries for reference, it is especially necessary to clarify the policy orientation for the development of the taxation system in our country. At this stage, we must pay special attention to the introduction of the securities transaction tax and improve the taxation measures on dividends and bonuses. In addition, in-depth and meticulous research on issues such as the design of differential tax rates and the collection of capital gains tax to enhance market regulation can not be ignored.