证券交易利得税是以证券交易所取得的价差收入为课税对象的一种税收,有的国家称之为证券利得税、资本利得税。目前,许多国家都开征了与证券交易利得相应的税收,而我国一直未能开征此税。本文试图通过比较各国的做法,并提出采用超率累进税率调节过高的级差收入,以期为我国开征此税提供参考。 Securities trading profits tax is based on the stock exchange income securities income tax as a tax object, some countries called the securities profits tax, capital gains tax. At present, many countries have levied taxes corresponding to gains from securities transactions, and our country has been unable to impose this tax. This article attempts to compare the practices of different countries and put forward the step difference income adjusted by the progressive rate of excess rate with a view to providing reference for our country to impose this tax.