本文在分析《中华人民共和国企业所得税法》(以下简称“新企业所得税法”)的实施对证券市场影响的基础上,对新企业所得税法在规范证券市场所得课税方面存在的不足予以剖析,指出为实现证券市场所得课税的有效性,应针对其特殊性而制定相应的配套法规。 Based on the analysis of the impact of the implementation of the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “New Enterprise Income Tax Law”) on the securities market, this article gives some suggestions on the deficiencies in the taxation of the new corporate income tax law Analysis, pointed out that in order to achieve the effectiveness of the taxable securities market, should be based on its particularities and develop appropriate supporting laws and regulations.