2017年“一带一路”沿线及相关国家资本利得税收风险比较研究

Abstract:Capital gain tax is a special tax for the investment and there are many disputes about this taxation. Firstly，this report in order to understand the conception and property of the capital gain and the capital gain tax，it does some research on the belongs of capital gain and the capital gain tax theoretically after making a summary of the cons and support of capital gain tax. Then，it make a conclusion about taxation on the capital gains of the different counties along the “One Belt and One Road” and other countries. At last，it summarizes the risk which is brought by the tax system from different countries and suggest some methods to reduce the risk faced by company who invest in the “One Belt and One Road” countries.

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