个人资本利得课税的理论逻辑、国际经验及对中国的启示  

Theoretical Logic, International Experience and Enlightenment to China of Individual Capital Gains Taxation

作　　者：彭海艳 罗秦 PENG Haiyan;LUO Qin

机构地区：[1]上海立信会计金融学院财税与公共管理学院

出　　处：《国际税收》2022年第5期68-76,共9页International Taxation In China

基　　金：国家社会科学基金项目“综合与分类相结合个人所得税的作用机理、国际观察及优化设计研究”(项目编号:17BJY178)的阶段性研究成果。

摘　　要：《中华人民共和国国民经济和社会发展第十四个五年规划和2035年远景目标纲要》鲜明地体现了改善人民生活、缩小贫富差距、实现共同富裕的要求。税收是缩小收入差距、实现共同富裕的重要工具,其中,对个人资本利得课税已在不少国家得到践行并取得一定成效。本文以资本利得课税的理论逻辑探讨为基础,提炼、分析经济合作与发展组织(OECD)成员国对个人资本利得课税的主流趋势及典型特征,并结合我国的现实国情,提出如下建议:逐步扩大个人所得税的综合课征范围、引入资本利得免征额、灵活调整税收优惠政策、选择适宜的资本损失弥补政策。The Outline of the 14;Five-Year Plan(2021-2025) for National Economic and Social Development and the LongRange Objectives Through the Year 2035 clearly reflects the requirements of improving people’s life,narrowing the income gap and realizing common prosperity. Taxation is the key to achieving these goals. In some countries, capital gains tax on individuals has been implemented and achieved success. Based on the theoretical logic of capital gains tax, the paper focuses on the main trend and typical characteristics of individual capital gains taxation in the OECD member countries, and puts forward relevant suggestions, including gradually expanding the scope of comprehensive individual income tax, introducing exemption amount of capital gains, flexibly adjusting tax incentives, and selecting appropriate tax policy considerations on the treatment of capital loss.

关 键 词：资本利得课税 个人所得税 共同富裕 

分 类 号：F810.42[经济管理—财政学]