一、资本利得税概述资本利得税(Capital Gains Tax,简称CGT),是对资本利得(低买高卖资产所获收益)征税。常见的资本利得如买卖股票、债券、贵金属和房地产等所获得的收益。并不是所有国家都征收资本利得税,如我国大陆地区与香港地区都没有设立资本利得税。实施资本利得税之国家,大都以土地、房屋与股票为对象。如一些 First, the capital gains tax Overview Capital gains tax (Capital Gains Tax, referred to as CGT), is the capital gains (low to buy and sell assets gains) tax. Common capital gains such as buying and selling stocks, bonds, precious metals and real estate gain. Not all countries are levied capital gains tax, such as China’s mainland and Hong Kong have not set up capital gains tax. The capital gains tax countries, most of the land, housing and stock for the object. Like some