资本性收益
资本性收益-
划分资本性支出与收益性支出原则及其应用
On the Principle of Distinguishing Capital Expenditures from Revenue Expenditures
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因此，为了能够抑制盲目投机的现象，创造一个公平竞争的资本市场环境，就应该对资本市场运作过程中产生的资本性收益采取合理的税收政策。
So , in the process of capital market operation of capital gains , taking reasonable tax policy can inhibit blind speculation phenomenon , is an important aspect of the capital market to create an equal competition environment .