资本所得课税制度的国际比较与启示  

International Comparisons and Implications of Taxation on Capital Income

作　　者：国家税务总局税收科学研究所课题组 方胜 余菁 A Research Group of Taxation Research Institute,State Taxation Administration

机构地区：[1]不详 [2]国家税务总局税收科学研究所 [3]国家税务总局苏州工业园区税务局

出　　处：《国际税收》2025年第2期21-30,共10页International Taxation In China

摘　　要：为进一步调节收入分配,促进资本市场稳定发展,鼓励长期投资,降低市场波动,我国亟须对资本所得课税制度进行改革。本文选取经济合作与发展组织(OECD)成员国和金砖国家中的8个国家作为样本,对这些国家资本持有和转让阶段所涉及的个人所得相关课税制度进行比较分析,总结提炼其税制的主要特点,提出健全完善我国资本所得课税制度的政策建议。To further regulate income distribution,promote the stable development of capital market,encourage longterm investments,and reduce market volatility,China needs to reform its tax system on capital income.The paper selects eight countries from the member states of the OECD and the BRICS countries as samples.It conducts a comparative analysis of the individual income-related tax systems involved in the holding and transfer stages of capital in these countries,summarizes the main characteristics of their tax systems,and proposes policy recommendations for improving China's tax system on capital income.

关 键 词：资本市场 资本利得 个人所得税 税收制度 收入再分配 税收征管 

分 类 号：F810.42[经济管理—财政学]