Capital Gains Tax Rationality And Timeliness

Starting from the definition and theoretical foundation of the capital gains, the paper analyzes the economic effect of taxing capital gains. At the same time, sum up the condition of our country, then to find out the corresponding countermeasures. The paper discusses the rationality and timing of consummating capital gains taxation. This paper consists of the following four parts:The first part further defiant the capital gains, find out the differences between capital gains and labor income, investment income, devolved gains to elicit its characteristics, and confirm the theoretical foundation.The second part discusses the composing of Chinese taxing system of capital gains, puts forward the corresponding countermeasure for current problems.The third part analyzes the taxation effects combined with Chinese practical situation, come out with how capital gains taxation will affect resource collocation and securities business.The fourth part combining the above analyses, indicates that it is rational to strengthen capital gains taxing system. And reflect the actuality of reform and taxing in securities business, explain the timing of capital gains taxing reform, point out the pudding time to assess upon capital gains.