我国资本利得税的建立与完善
梁燚
首都经济贸易大学工商管理学院
Abstract: 在我国,资本利得没有确定单独税种,但它却以各种形式计入所得而被征税,尤其是企业所得税基本上已涵盖这种收入。本文对资本利得税的理论体系进行梳理,结合国际实践和国内现状,对征收资本利得税提出政策建议。
- DOI：
10.13665/j.cnki.hzjjykj.2010.02.058
- Series：
- Subject：
- Classification Code：
F812.42
- Mobile Reading
Read on your phone instantly
Step 1Scan QR Codes
"Mobile CNKI-CNKI Express" App
Step 2Open“CNKI Express”
and click the scan icon in the upper left corner of the homepage.
Step 3
Scan QR Codes
Read this article on your phone.
- HTML
- CAJ Download
- PDF Download
Download the mobile appuse the app to scan this coderead the article.
Tips: Please download CAJViewer to view CAJ format full text.
Download: 462 Page: 96-97 Pagecount: 2 Size: 273K
Citation Network
Related Literature
- Similar Article
- Reader Recommendation
- Associated Author