对资本利得税计征模式的一个设想

A Suggestion on the Collection Pattern of Capital Gain Tax

从长远来看，我国开征资本利得税是大势所趋。新的资本利得税计征模式具有以下优点：避开了资本利得税的起征点问题；解决了接证券持有时间的长短需区别对待的问题；避开了指数化处理问题；避开了必须执行实名制问题。

It is a tendency to collect capital gain tax in the long run. The new pattern of capital gain tax has the follow-ing advantages: It has avoided the time of beginning to collect capital gain tax. It has settled the problem how long itshould be holding securities. It has refrained from the problem of indexation and the prohlem of the real name system.