Capital Gains Tax And Investment Strategies

Capital gains taxation is a popular tax in many countries,though it has been carried out for many years,it is always diputed by people.Till now it has not been instituted in our country,however,with the capital markets becoming more and more perfect and investors use more and more investment strategies,capital gains taxation is bound to be carried out in china.By analyzing the tax treatments to the capital gains in other countries and the possible investment stratigies to the tax ,we try to find an efficient way in which we can understand the key points in issuing a capital gains taxation in china.In the first part, I analysed the fundamental aspects of capital gains and capital gains taxation.firstly, I set forth the main sources of capital gains and some key points of capital gains.then mentioned the theory about capital gains taxation and some controversies about it.finally I introduced the taxation treatments to capital gams in many countries.The second part is an important part in the paper.before i analysed, I set some hypothesises about capital gains markets and capital gams taxation.on the base of these hypothesises,I mentioned four investment strategies that are lock-in strategy immediate realization strategy indebtedness strategy and loss-roll-over strategy. Besides that,I made use of some data to analyse the effects of the investments strategies on the investors in the united states.In the third part,I tried to probe into how to establish an efficient capital gains taxation in our country.I firstly analysed the capital gains markets and the sources of capital gains in china,then I put forward some proposals about the design of capital gains and some key problems in conceiving capital gams taxation in china.