资本利得税也称财产收益税。从税种性质看,与其说是财产税类,勿宁说是所得税类。所谓“资本利得”,指的是股票、土地、房屋、机器设施等资本性资产,因买卖或交换而发生的增值所得。就其本质而言,资本利得是一种不能预期的所得,或是意外利得,或是不劳增益(uneavned increment)。意思是说,这类的所得不是靠生产劳动和经营努力而取得的。对其是否应当课税,以及是作为普通所得税课征或作为财产税课征,在税务界中有争论。 Capital gains tax is also known as property income tax. From the tax nature of the nature, so much property taxes, rather than income taxes. The so-called “capital gains,” refers to the stock, land, buildings, machinery and other capital assets, due to the sale or exchange of value-added income. By its very nature, capital gains are an unexpected gain, either accidental gain or uneavid increment. This means that such income is not derived from productive labor and management efforts. Whether they should be taxed, and whether they are levied as ordinary income tax or as property tax have been debated in the tax industry.