摘要
关于我国目前是否应适时开征股票资本利得税的话题,近几年来已引起人们的普遍关注。就资本利得税的特点本身而言,其征收范围广泛,税收征管涉及的人群众多,是一项会给整个经济生活的方方面面带来影响的税种。因此,在此问题上应该慎之又慎。
Whether a capital gains tax on stock- trade should be imposed in China has been one popular topic recently. Concerning its own featrues, capital gains tax is imposed on various capital gains for various investors. Capital gains tax affects all economic aspects. Therefore, it should be very careful to make decision on capital gains tax.
出处
《广西财经学院学报》
2008年第2期57-59,共3页
Journal of Guangxi University of Finance and Economics
关键词
股票
资本利得税
开征时机
stock
capital gains tax
taxation opportunity
