本文从资本利得税的概念界定入手,介绍资本利得税实践的国际经验,并结合我国证券市场实践,着重探讨了资本利得税对证券市场发展的影响。 Starting with the definition of capital gains tax, this article introduces the international experience of capital gains tax practice and the practice of securities market in our country. It mainly discusses the impact of capital gains tax on the development of securities market.