我国证券市场资本利得税的改革和国际比较  

An International Comparison of Reform on Capital Gains Tax concerning Securities Market in China

作　　者：叶建芳[1] 徐南[1] 

机构地区：[1]上海财经大学,上海200433

出　　处：《涉外税务》2010年第8期28-31,共4页International Taxation In China

摘　　要：我国税法规定自2010年1月1日起对个人转让上市公司限售股取得的所得征收个人所得税。这是我国首次对个人在二级市场上转让股票利得开征所得税。资本利得税一直是国内学者关注的焦点,因为其关系到我国证券市场的发展。本文以此次对个人转让上市公司限售股所得征收个人所得税为契机,回顾我国资本利得税发展的历史,同时介绍各国资本利得税征收方法,最后针对我国国情,提出了完善我国资本利得税制的建议。According to tax laws in China,income derived from transfer of Restricted Shares of listed compa-nies by individuals shall pay individual income tax since January 1st,2010. This is the first time that income tax is levied on gains from transfer of shares in the secondary market by individuals. Capital gains tax has long been a focus of attention of scholars because of its relationship to the development of securities market in China. Taking the chance of levying individual income tax on income derived from transfer of restricted shares of listed companies by individuals,this paper reviews the history of capital gains tax in China,introduces various levying methods in foreign countries,and finally puts forward some suggestions on improving capital gains tax system in our country.

关 键 词：资本利得税 企业所得税 个人所得税 

分 类 号：F812.42[经济管理—财政学]