中东欧国家对资本利得征税述评

• 作 者: 萧明同
• 出 处: 福建税务
• 发表日期: 1996年03期
• 关键词: 资本利得 中东欧国家 税收制度 转让所得 税收法律 个人所得税法 现行税制 所得税征收 交易盈亏 上市股票

中东欧国家对资本利得征税述评萧明同目前中东欧国家正处于向市场经济转轨时期，这些国家因长期实行计划经济，以往实行的税收制度＂似税非税＂，上述国家的许多领导人承认，近半个世纪以来，他们国家是＂无税之国＂，真正建立起税收法律的时间才不过几年。中东欧国家的市...

Central and Eastern European countries commentary on the taxation of capital gains Xiao Ming With the current Central and Eastern European countries are in a transition to a market economy, these countries due to the long-term implementation of a planned economy, the tax system in the past to implement “tax-like tax,” many of the leaders of these countries Admitted that for nearly half a century, their country is a “tax-free country” and only a few years have passed since the establishment of a tax law. Central and Eastern European cities ...