内容摘要：
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。
关键词：企业所得税法 证券市场 所得课税
abstract：based on analysis of impacts of enterprises income tax law of people's republic of china （hereafter abbreviated as the 'new eit law'） on security market,the paper has pointed out the insufficiency of the 'new eit law' in regulating income derived from the security market.in connection with the particularity of income from the security market,the paper also suggests that it should be necessary to formulate relevant regulations in the promulgation of implementing regulations for the 'new eit law' in order to ensure its effective regulation of income derived from the security market.