近年来,我国资本市场持续发展,来自资本流转的收益不断提高,对资本利得课税的基础正在不断扩大。证券市场作为资本市场的一个分支,经过这些年的发展,已渐渐步入正轨,资本市场的投资主体由过去单一的国家主体向多元化主体转变。 In recent years, the continuous development of China’s capital market, the continuous improvement of returns from capital flows, and the taxation of capital gains are steadily expanding. As a branch of the capital market, the securities market has gradually gone on track after years of development. The investment subject in the capital market has changed from a single national entity to a pluralistic one in the past.