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一、国外研究现状经济学家普拉特(Pratt,1964)最早指出,当投资者购买了含大量未实现资本升值的封闭式基金时,投资者需承担潜在的资本利得税赋。当基金将来卖出相应资产,实现这些资本升值时,必须要支付资本利得税。国外所说的资本利得税(CGT)也称资本收益税,是对资本利得(低买高卖资产所获收益)征税及对出售或转让资本性资产所实现的增值收益课征的税。西方国家学者对资本利得税的研究和探讨,是伴随着
First, the foreign research status Pratt (Pratt, 1964) first pointed out that when investors buy a closed-end fund with a large number of unrealized capital appreciation, investors have to bear the potential capital gains tax. When the fund sells the corresponding assets in the future to realize the appreciation of these capital, capital gains tax must be paid. Capital gains tax (CGT), also known as foreign capital gains tax, also known as capital gains tax, is a tax levied on capital gains (proceeds from the low-to-high sales of assets) and on the value-added income realized from the sale or transfer of capital assets. Western countries scholars on capital gains tax research and discussion is accompanied by