个人资本所得课税模式的理论基础与国际实践  

Theoretical Basis and International Practice of Taxation Models of Individual Capital Income

作　　者：王文静 赵家奥 WANG Wenjing;ZHAO Jiaao

机构地区：[1]中央财经大学财政税务学院

出　　处：《国际税收》2025年第2期12-20,共9页International Taxation In China

基　　金：国家社会科学基金一般项目“服务高水平对外开放的我国国际税收规则话语权提升研究”(项目编号:24BGJ037)的阶段性研究成果。

摘　　要：完善综合和分类相结合的个人所得税制度是我国税制改革的主要内容,其中关于个人资本所得课税模式的选择仍有待进一步论证。本文在梳理分析个人资本所得课税模式的理论逻辑与实践现状的基础上,选取个人资本利得税收收入达到一定规模的25个国家作为研究样本,围绕资本利得税收收入的发展趋势进行定量研究。最后,结合我国税收治理需求,提出坚持“优化税制结构、健全直接税体系”的目标导向、动态优化调整个人资本所得课税模式、积极适应数字经济背景下个人资本所得征税挑战等建议。Improving the individual income tax system that combines comprehensive and classified taxation is an important part of China's tax system reform.And the choice of taxation model of individual capital income still needs further discussion.Based on a review and analysis of the theoretical logic and current practice of taxation model of individual capital income,this paper selects 25 countries with individual capital gains tax revenue reaching a certain scale as research samples and conducts quantitative research focusing on the development trend of capital gains tax revenue.Finally,combining the needs of China's tax governance,this paper puts forward relevant suggestions,including adhering to the goal-oriented approach of “optimizing the tax structure and improving the direct tax system”,dynamically optimizing and adjusting the taxation model of individual capital income,and actively adapting to the challenges of taxation on individual capital income in the context of digital economy.

关 键 词：个人所得税 课税模式 资本所得 资本利得 直接税 税制结构 

分 类 号：F810.42[经济管理—财政学]