| 英文摘要 |
Based on the current world economics and international taxation situation, the improvement of capital gains tax system has great significance. The paper first analyzes the economic and social effect of capital gains tax in the perspectives of market price, market fluctuation, market activity and governmental tax revenue. From the point of tax laws, China has not yet levied independent capital gains tax. The tax regulations of capital gains tax mainly exist in personal income tax law, corporate income tax law and some other announcements. The paper summarizes basic rules of capital gains tax in US and analyzes the Trump’s tax reform and its possible international taxation effects. Based on the comparison of tax rates of OECD members, capital gains tax in UK, Canada and Japan, the paper provides main thoughts and some policy advices on how to improve Chinese capital gains tax system. |
