Therefore, we need to identify the nature of capital gains from the angles of the definition of income, the relationship between capital gains and income, and the illusive nature of gains, and analyze if capital gains tax constitutes double taxation, its
Therefore, we need to identify the nature of capital gains from the angles of the definition of income, the relationship between capital gains and income, and the illusive nature of gains, and analyze if capital gains tax constitutes double taxation, its
这就需要从所得的定义、资本利得和所得的关系、利得的虚幻性等角度来明确资本利得的性质，并在此基础上进一步辨析资本利得税是否构成双重征税、对风险投资的影响以及其长期财政收益性。