证券转让收益课税制度的适用:争议与完善  

Issues on Income Tax on Capital Gains from the Transfer of the Securities and Their Resolutions

作　　者：汤洁茵[1] 

机构地区：[1]中国青年政治学院

出　　处：《税务研究》2014年第4期54-60,共7页

基　　金：2012年国家社科基金后期资助项目"金融交易课税的理论探索与制度创新--以金融市场的稳健发展为核心"(12FFX008)的阶段性研究成果;中国青年政治学院校级青年教师基金项目资助

摘　　要：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。Capital gains are one of the types of income acquired by the investors for their investment in securities. Although it is prescribed in income tax law of China that the capital gains are subject to income tax as ＂properties transfer income＂, there are still many disputes in its application. Especially, capital gains from ＂listed stocks＂ are exempted from personal income tax, so it is necessary to make it clear how to apply the tax rules concerned.

关 键 词：证券转让 财产转让所得 个人所得税 税收减免 

分 类 号：D922.22[政治法律—经济法学]