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资本利得是资本所得的一种,它是指纳税人通过出售诸如房屋、机器设备、股票、债券、商誉、商标和专利权等资本项目所获取的毛收入,减去购入价格以后的余额;资本利得税是对资本利得征收的一种所得税税种。鉴于资本利得往往是经过若干年才积累起来的,或偶尔才发生一次,因而对资本利得征收所得税的国家一般都采用低税率。我国在个人所得税法中,将财产转让所得,即个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得列入征税范围内,这实际上是对个人所取得的资本利得征收所得税。资本利得税是否开征成为2007年上半年我国资本市场上最为关注的话题之一。
Capital gains are a form of capital gain which refers to the gross income earned by a taxpayer by selling capital items such as houses, machinery, equipment, stocks, bonds, goodwill, trademarks and patents, less the purchase price Capital gains tax is a kind of income tax levied on capital gains. Since capital gains often accumulate over a number of years, or occur only once in a while, low tax rates are generally applied to countries that charge income tax on their capital gains. China’s personal income tax law, the property transfer of income, that is, personal transfer of securities, equities, buildings, land use rights, machinery and equipment, motor vehicles and boats and other property income obtained within the scope of taxation, which is actually right Income tax on capital gains obtained by individuals. Whether capital gains tax levied on became the first half of 2007, one of the most talked about topics in the capital markets in China.