财产赠与个人所得税处理比较分析  

A Comparative Study on Individual Income Taxation of Property Gift

作　　者：禹奎[1] 李霄宇 YU Kui;LI Xiaoyu

机构地区：[1]中国人民大学财政金融学院

出　　处：《国际税收》2024年第8期59-64,共6页International Taxation In China

摘　　要：本文通过分析部分发达国家(地区)的个人所得税制度发现,其赠与财产增值额的个人所得税处理包括课税模式、递延模式和免税模式三种模式。绝大多数发达国家(地区)未将接受赠与财产纳入应税所得,不计征个人所得税。超过半数的发达国家(地区)对财产赠与课征遗产和赠与税,开征遗产和赠与税的发达国家(地区)对赠与财产的个人所得税处理主要选择免税模式和递延模式,并对财产赠与相关的纳税义务有清晰明确的界定。在借鉴相关经验的基础上,本文提出我国对财产赠与个人所得税处理宜选择递延模式,并应进一步完善个人所得税制度设计,包括明确财产赠与不视同销售、接受赠与不纳入应税所得,以及受赠人接受赠与财产的原值口径。Based on the analysis of individual income tax systems of some developed jurisdictions,this paper identifies three different income tax treatments on property gift's appreciation:taxation,deferral,and exemption.The vast majority of developed jurisdictions exclude the amounts received by gratuitous transfer from the base of the individual income tax.Over half of the developed jurisdictions impose inheritance and gift taxes on the gift of property,while most of them adopt exemption or deferral mode for the tax treatment of gift property for individual income tax purpose,and the tax obligations related are clearly defined.The paper believes that China should adopt the tax deferral mechanism,and further improve the design of the individual income tax system,including the gift of property should not be treated as deemed sales,excluding receipt of gifts from taxable income and clarifying the original value of the gift property accepted by the recipient.

关 键 词：财产赠与 个人所得税 遗产和赠与税 

分 类 号：F810.42[经济管理—财政学]