资本所得个人所得税制度的优化探讨  

An Exploration on the Optimization of the Individual Income Tax System for Capital Income

作　　者：马蔡琛[1] 黄少含 MA Caichen;HUANG Shaohan

机构地区：[1]南开大学经济学院

出　　处：《税务研究》2024年第9期51-57,共7页TAXATION RESEARCH

基　　金：国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(项目编号:19ZDA071);国家社会科学基金一般项目“高质量发展视域下的中国直接税间接税体系改革研究”(项目编号:21BJY076);南开大学亚洲研究中心项目“国家治理视角下的人大预算绩效监督研究”(项目编号:AS2417)的阶段性研究成果。

摘　　要：随着我国经济进入高质量发展阶段,资本所得个人所得税制度亟须革新,以进一步提升税收的公平性。在国际税收实践中,资本所得个人所得税的课税目标体现了从注重效率向兼顾效率与公平转变,税率设定体现了因地制宜的特征,并建立了注重长期发展的资本亏损弥补政策。我国资本所得个人所得税制度的优化,应通过将资本所得纳入综合所得征收范围、优化资本所得税收优惠政策、引入资本亏损弥补等措施,以有效提升税制的公平性,更好适应经济社会形势的发展变化。With the high-quality development of Chinese economy,the individual income tax system of capital income needs to be reformed urgently in order to further enhance the fairness of taxation.In international tax practice,the taxation objectives of individual income tax on capital income have shifted from a primary focus on efficiency to a balanced approach that considers both eficiency and fairness.The setting of tax rates demonstrates a characteristic of adaptability to local conditions,and policies allowing for capital loss carryover have been established to encourage long-term development.The optimization of individual income tax system on capital income in China should involve incorporating capital income into the comprehensive income tax system,refining preferential policies for individual income tax on capital income,and introducing capital loss carryover provisions.Those measures aim to effectively enhance the fairness of the tax system and better adapt to the evolving economic and social landscape.

关 键 词：个人所得税 资本所得 课税模式 税收优惠 资本亏损弥补 

分 类 号：F812.42[经济管理—财政学]