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自1983年深圳宝安公司首次向全社会公开发行股票以来,我国的证券市场在短期内迅速成长并壮大起来。十一年的证券实践证明,证券市场对于筹集资金,刺激投资,促进经济迅速发展有着重要的意义。世界各国的证券发展史也告诉我们,证券市场的发展无一不伴随着各国法制尤其是税收制度的建立和健全。因此,如何科学合理地建立我国的证券税制,利用税收对证券投资调节的杠杆作用,促进和规范证券市场的发育,是我国证券市场进一步发展过程中亟待解决的问题,
Since Shenzhen Baoan Company publicly issued shares to the whole society for the first time in 1983, the stock market in our country has rapidly grown and expanded in the short term. Eleven years of securities practice have proved that the securities market is of great significance to raising funds, stimulating investment and promoting rapid economic development. The history of the world’s securities development also tells us that the development of the securities market is accompanied by the establishment and perfection of the legal system in various countries, especially the tax system. Therefore, how to set up the securities tax system in our country scientifically and reasonably, how to leverage the tax leverage to regulate securities investment, and to promote and standardize the development of the securities market are problems to be solved in the further development of the securities market in our country.