资本利得税是指对出售以非生产经营为目的、为了赚取投资差价净收益的资本所征收的税收。建立合理资本利得税制度有利于我国资本市场的健康发展,有利于我国税收制度的完善。虽然,我国目前还不具备全面开征资本利得税的条件,但是在房地产市场、证券一级市场开征资本利得税是具有可行性的。 Capital gains tax refers to the tax on the sale of non-operating-purpose for the purpose of earning the net return on investment differences. The establishment of a reasonable system of capital gains tax is conducive to the healthy development of China’s capital market and is conducive to the improvement of China’s tax system. Although China does not yet have the conditions for the full introduction of capital gains tax, but in the real estate market, the capital securities market a levy of capital gains tax is feasible.