檢視资本利得的原始碼

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|<center>'''资本利得'''<br><img
src=" https://ts1.cn.mm.bing.net/th/id/R-C.e9520bbd059f0352599773202d974774?rik=11URPeYefxVYew&riu=http%3a%2f%2fsource.qibangbang.com%2fimgs%2fd%2ffront%2f202006%2f22%2f6328920b06de4b72a7e1b9fad7b084d4.jpg&ehk=4iKspO4tPrlXh3vPgvPntrI7Ne7un6xqx5kogQeymBk%3d&risl=&pid=ImgRaw&r=0" width="280"></center><small>  圖片來自优酷</small> 
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'''收入扣除其账面价值后的余额'''

'''资本利得'''是指出售股票、债券或不动产等资本性项目取得的收入扣除其[[账面价值]]后的余额。一些国家对资本利得要征收利得税，按资本项目的购入价格与最后销售价格之间的差额及规定税率计算。一般认为，资本项目的增值要经过若干年的累积过程才能最终形成，为防止利得税影响对[[资本市场]]的投资，故税率较低，通常采用比例税率。 <ref>[[何盛明． 财经大辞典： 中国财政经济出版社， 1990]]</ref> 

*中文名:[[资本利得]]

*外文名:capital gain

*转让价值:proceeds of disposition

*调整成本基价:adjusted cost basis)