证券交易所得作为资本利得的一种,具有偶然性与不规律性等特点,它在证券市场中具有“牵一发而动全身”的特殊效应。从我国情况来看,目前虽还不具备开征证券交易所得税的条件,但从长期来看,随着我国证券市场的日渐规范,投资者心理的成熟及征管水平的提高,开征证券交易所得税是一个必然趋势。设计证券交易所得税需考虑以下几个问题: As a kind of capital gains, stock exchange has the characteristics of contingency and irregularity. It has the special effect of “leading a whole body” in the stock market. Judging from the situation in our country, although the conditions for levying tax on stock exchanges are not yet available, in the long run, with the gradual standardization of China’s securities market, the maturity of investor psychology and the improvement of collection and administration, the tax levying on the stock exchange is a The inevitable trend. The design of stock exchange tax must consider the following questions: