专家：境外股票所得征税按年计盈亏较为合理

Group 1 - The current tax system allows for annual calculation of gains and losses from overseas stock trading, which is considered a reasonable approach [1][2][3] - According to China's individual income tax law, personal stock trading income is classified as property transfer income and is subject to a 20% tax rate [1][2] - There is no tax exemption for overseas stock trading income, which must be reported in the year following the income realization [1][2] Group 2 - High frequency and volatility of stock trading make per-transaction taxation burdensome and complex, hence the allowance for annual offsetting of gains and losses simplifies tax calculations [1][2] - Some countries allow for the carryover of unutilized losses to future years, but they typically employ a progressive tax rate that exceeds China's 20% [2] - Current regulations permit tax exemptions for profits from trading Hong Kong stocks through specific channels like Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect [2]