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本文分别阐述了美国资本利得税的发展历程,并列举了其税法改革中对资本利得税采取的优惠政策。同时,针对中国当前资本市场的发展状况,笔者分析了中国现阶段征收资本利得税的可能性与必要性。同时作者针对中国资本利得税所涉及的两个重要领域——证券交易市场和房地产交易市场对在中国课征资产利得税具体情况进行分析,结合中国资本市场发展的特殊性,借鉴美国资本利得税经验,从中得到启示,提出中国开征资本利得税的建议。
This article elaborates the history of capital gains tax in the United States and lists the preferential policies on capital gains tax in the tax law reform. In the meantime, in view of the current development of the capital market in China, the author analyzes the possibility and necessity of levying the capital gains tax in China at the present stage. At the same time, the author analyzes two specific areas involved in China’s capital gains tax, namely the stock exchange market and the real estate transaction market, and analyzes the specific situation of asset tax levy in China. Combining the particularity of the development of China’s capital market and using the capital gains tax Experience, get enlightenment, put forward China’s proposal of levying capital gains tax.