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在今年3月全国两会期间,“适时”开征资本利得税成为众多投资者关心的热点话题。于是乎,长达15年的无休止的争论再一次展开。加之股市从去年最高的6124点下降到4月份的3000点,又引发了一番自2001年以来有关“救市”的大讨论。中国目前的资本市场的讨论可谓空前的“热闹”。本文所涉及的资本利得税,主要指证券交易中的资本利得税。
During the two sessions in March this year, the “timely” introduction of capital gains tax became a hot topic of concern to many investors. As a result, up to 15 years endless debate once again started. In addition, the stock market dropped from the highest point of 6124 last year to 3000 points in April, triggering a big discussion on “bailout” since 2001. China’s current discussion of the capital market can be described as unprecedented “lively.” The capital gains tax in this paper mainly refers to the capital gains tax in securities trading.