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资本利得课税的几个理论问题赵秀英一、资本含义界定传统的计划经济模式下,我国在社会主义经济理论与实践中不使用资本这一范畴,而以“资金”范畴替代。十四届三中全会《关于建立社会主义市场经济体制若干问题的决定》在阐述建立现代企业制度和市场体系时第一次在党的文...
Several Theoretical Problems of Capital Gains Tax Zhao Xiuying I. Definition of Capital Definition Under the traditional planned economy mode, our country does not use the category of capital in the theory and practice of socialist economy, but substitutes the category of “capital”. The Decision of the Third Plenary Session of the 14th Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System expounds the text of the party for the first time in elaborating the establishment of a modern enterprise system and market system.