个人资本所得课税的国际趋势及启示  

International Trend of Individual Capital Income Taxation and Its Implications for China

作　　者：唐婧妮[1] 

机构地区：[1]广西经济管理干部学院贸易经济系,广西南宁530007

出　　处：《国际税收》2014年第1期46-49,共4页International Taxation In China

基　　金：广西高等学校人文社会科学研究项目"促进广西战略性新兴产业发展的财税政策研究"(项目编号:SK13YB140)的阶段性研究成果

摘　　要：对个人资本所得实行轻税政策可以减少税收对经济的扭曲,鼓励投资和创业。在经济全球化背景下,为了吸引和留住资本,对资本所得的轻税政策得到越来越多国家的认同和执行。但是,对大多数国家来说,由于个人所得税是调节收入分配的主要税种,对资本所得的轻税政策弱化了其调节收入分配的作用。我国作为一个发展中大国,无论是从发展经济角度还是征管条件考虑,都有必要对资本所得实行轻税政策,以鼓励投资和创业,抑制高收入人群的逃税动机,同时对其他税种进行配套改革,与个人所得税共同发挥调节收入分配的作用。Implementing lower-burden tax policy on individual capital income can decrease tax distortion on economy, and encourage investment and entrepreneurship. Under the context of economic globalization, in order to attract and hold capital, the lower-burden tax policy has been recognized and adopted by more and more countries. However, for most countries individual income tax is the main tax to adjust income distribution, and the lower-burden tax policy of capital income has weakened its income distribution function. As a large developing country, it is necessary for China to adopt the lower-burden tax policy on capital income either from the perspective of economic development or considering the conditions for tax collection and administration in order to encourage investment and entrepreneurship, restrain the motivation of high-income people＇s tax avoidance, and meanwhile implement supporting reform on other tax categories so as to play the role of adjusting income distribution together with individual income tax.

关 键 词：个人所得税 资本所得 劳动所得 公平 效率 

分 类 号：F811.4[经济管理—财政学]