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本文主要从资本利得税的概念入手,分析什么是资本利得税及其开征的有利依据是什么。并结合我国股票市场实践,着重探讨了资本利得税对股票市场发展的影响。
This paper starts with the concept of capital gains tax and analyzes what is capital gains tax and what is the favorable basis for its introduction. Combined with the practice of China’s stock market, this paper focuses on the impact of capital gains tax on the development of the stock market.