目前促进资本市场税收改革的目标,并非仅是着眼于影响短期市场运行。更重要的是要为资本市场的长期健康发展奠定基础,并且引导“投资”代替“投机”成为市场交易行为的主流。由此,跳出对印花税、资本利得税等具体税种的争论,从资本市场税改的大视野出发,应该坚持和落实4项基本税收原则。首先,应该进一步突出税收公平原则在资本市场税制中的体现。当前税制中,还存在众多非公平的地方。例如:证券交易印花税没有涵盖非上市公司股票交易;个人投资者获得分红要全额缴纳个税,并未如机构一样考虑此前亏损的税收减免;对国有股、法人股的投资所得未纳入征税范围;与金融机构相反的是,非金融机构的证券买卖差额收入不征营业税; The current goal of promoting tax reform in capital markets is not merely to affect the operation of short-term markets. More importantly, it should lay the foundation for the long-term healthy development of the capital market and lead the “investment” instead of “speculation” to become the mainstream of market transactions. Therefore, we should jump out of the controversy over specific tax types such as stamp duty and capital gains tax. From the perspective of capital market tax reform, we should uphold and implement the four basic tax principles. First of all, we should further highlight the principle of tax fairness in the capital market tax system. In the current tax system, there are still many unfair places. For example, the stamp duty on securities transactions does not cover the stock exchange transactions of unlisted companies; Individual investors receive a full payment of individual income tax and do not consider the tax deduction of previous loss as an institution; the investment income of state-owned shares and legal person shares is not included in the scope of taxation; Contrary to financial institutions, non-financial institutions, the sale of the balance of securities income is not levied business tax;