本文针对我国证券市场税制优化问题,提出了四大目标:财政目标、经济目标、弹性目标和规范化目标。同时提出了优化的四大原则:促进证券市场稳定发展的原则、坚持宽税基低税率的原则、公平原则和便利原则。根据上述目标和原则,文章认为,我国证券市场税制结构应实现以目前的流转税为主体税种向以所得税为主体税种的税收体系转化。同时,还就证券交易行为、证券利得和证券财产转让等税务处理优化问题进行了具体分析。 In this paper, four major objectives are proposed for the optimization of the taxation system in China’s securities market: the fiscal goal, the economic goal, the flexible goal and the standardization goal. At the same time, the four major principles of optimization are put forward: the principle of promoting the stable development of the securities market, the principle of low tax rate of the broad tax base, the principle of fairness and the principle of convenience. According to the above objectives and principles, the article holds that the tax structure in China’s securities market should be transformed from the current taxes on turnover tax to the tax system with income tax as the main tax. At the same time, it also conducts a detailed analysis on the optimization of tax treatment such as securities trading, securities gains and securities property transfer.