我国证券市场开征资本利得税问题研究

Introduction of capital gains tax issues in China

当前，在我国证券投资领域所征之税只是印花税和营业税，能否遵照国际惯例结合中国国情开征资本利得税，理论界一直在争论不休。本文主要对涉及所得、资本利得等基本概念的理解，并对比现行税制探讨征收资本利得税的优越性和可行性，同时结合国外成功案例，提出自己的相关政策建议。

At present,investment in the securities field,only the imposition of stamp duty and sales tax. In accordance with international practice, is China ability to levy of capital gains tax On this problem, theorists have been debating. This article related to income, capital gains, such as the basic concepts. Then it compared of the tax system and explored the collection of capital gains tax advantages and the feasibility. At the same time,on the basic of some foreign successful stories,author gave his own policy recommendations.