资本利得与资本利得税基本问题辨析  

An Analysis of the Basic Issues in Capital Gains and Capital Gains Tax

作　　者：冀慧峰[1] 

机构地区：[1]东北财经大学研究生部,辽宁大连116025

出　　处：《贵州财经学院学报》2003年第4期28-30,共3页Journal of Guizhou College of Finance and Economics

摘　　要：资本利得和利亏经常发生 ,虽然到目前为止我国还没有明确的制定资本利得方面的税收措施 ,但是有必要明确资本利得和利亏的一些基本方面。这就需要从所得的定义、资本利得和所得的关系、利得的虚幻性等角度来明确资本利得的性质 ,并在此基础上进一步辨析资本利得税是否构成双重征税、对风险投资的影响以及其长期财政收益性。Capital gains and losses frequently take place, and there is a need to clarify some of their basic aspects though China has not formally laid down taxation measures on capital gains. Therefore, we need to identify the nature of capital gains from the angles of the definition of income, the relationship between capital gains and income, and the illusive nature of gains, and analyze if capital gains tax constitutes double taxation, its effect on venture capital and its long-term impact on government revenue.

关 键 词：资本利得 资本利得税 中国 税收政策 双重征税 风险投资 财政收益性 

分 类 号：F812.42[经济管理—财政学]