论中国资本利得税的开征——以注册制改革背景下的股票交易为例

Study on Legislation of Introducing Capital Gains Tax:Taking the Stock Transaction in the Reform of Verification System for An Example

我国现行税收制度没有资本利得税,伴随着股票发行注册制的到来,由印花税、个人所得税和企业所得税组成的股票交易税制已经难以适应市场发展需求,对股票交易开征资本利得税,能够完善股票交易环节现有的税制体系,弥补印花税的不足,实现税负公平。

Our tax system does not have capital gains tax.However,as the increasing support on the verification system of stock offering and the coming of Bull Market,the tax system which consists of stamp tax and individual income tax and corporate income tax can't satisfy the need of our stock market.To levy capital gains tax is an irresistible trend,which will improve the tax system in the term of stock exchange,offset the disadvantage of stamp tax and finally realize tax equitableness.