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证券市场税制是指与证券市场行为主体或其行为有关的税收政策、制度及规定。税收制度、政策是否得当，直接关系到证券市场的健康发展。1994年我国金融制度和税收制度改革以来，随着金融工具的创新和金融市场的发展，特别是《证券法》的颁布实施，作为规范证券市场内容之一的税收制度，如何通过自身的改革和完善，积极支持和正确引导证券市场的发展，已成为需要我们深入研究的重要课题。本文通过对我国证券市场现行税收政策的评价和分析，提出了进一步完善我国证券市场税制的初步设想。
The securities market tax system refers to the tax policies, rules and regulations related to the main body of the securities market or its behavior. Whether tax system and policy are proper or not has a direct bearing on the healthy development of securities market. Since the reform of China’s financial system and taxation system in 1994, with the innovation of financial instruments and the development of financial markets, especially the promulgation and implementation of the Securities Law, how to regulate the tax system as one of the contents of the securities market through its own reform and Perfecting, actively supporting and correctly guiding the development of the securities market has become an important issue that needs our in-depth study. Based on the evaluation and analysis of the current taxation policies in the securities market of our country, this paper puts forward the tentative idea of further improving the taxation system of the securities market in our country.