征收资本利得税是一种必然

The Inevitability of Capital Gains Tax

印花税的突然上调使资本利得税的开征又引起了关注。国际上,资本利得已被广泛征税。在我国所得税体系中,实际上也对资本利得征税。当前应修正片面依靠印花税对证券市场交易等行为征税的做法,对资本利得单独征税,使税制更合理。

The sudden increase of Stamp Tax has brought attention to the levy of Capital Gains Tax (CGT).CGT is levied worldwide;actually CGT is also levied in China’s Income Tax System. At present levying tax in security exchange market solely rely on Stamp Tax,we should modify it and levy CGT separately to make the tax system more reasonable.