证券转让收益是投资者从事证券投资取得的重要所得类型。尽管证券转让收益作为“财产转让所得”课征所得税的基本规则得以确立,但其适用仍存在诸多争议。享受免税待遇的“股票”转让所得所形成的差别待遇,使得规则的明确更加必要。 Income from securities transfer is an important type of income that investors make in securities investment. Although the proceeds of the transfer of securities as the basic rules for levying income tax on “income from the transfer of property ” have been established, there are still many disputes over its application. Enjoy the treatment of tax-free “stock ” the transfer of income formed by the differential treatment, making the rules clear and more necessary.