资本利得税也称资本增益税或财产收益税。它是西方国家普遍开征的一个税种。所谓资本利得,系指因出售或交换诸如股票、债券、土地、房屋等资本性资产所获的收益,即资本项目的购入价格与销售价格之间的差额。一、资本利得税的课征依据对资本利得是否应该征税?长期以来,西方各国有两种意见。一是认为不应征税。这种观点除恪守早期西方学者关于税收不可课及资本的税制原则之外,还与“所得源泉说”的所得税立法思想有直接的联系,认为应税所得的发生形态应具备循环反复发生的源泉性质。而资本利得却是一种不能预期的意外收益,它显然不具备这种性质。除此之外,由于通 Capital gains tax is also known as capital gain tax or property tax. It is a common tax in Western countries. The so-called capital gains, refers to the sale or exchange of assets such as stocks, bonds, land, housing and other capital gains, that is, the difference between the purchase price and the sale price of capital items. First, the capital gains tax levy basis Should capital gains be taxed? For a long time, Western countries have two views. First, that should not be taxed. In addition to adhering to the tax principles of early Western scholars on taxes that can not be practiced and capital, this view is directly related to the income tax legislative idea of ​​“income source theory,” and believes that the taxable income should have a recurring source of recurrence nature. Capital gains, however, are unanticipated windfalls that obviously do not. In addition, due to pass