个人资本所得课税制度的国际经验借鉴  

International Experience of Taxation on Individual Capital Income

作　　者：寇韵楳 KOU Yunmei

机构地区：[1]北京大学法学院

出　　处：《国际税收》2025年第2期31-38,共8页International Taxation In China

基　　金：国家社会科学基金重点项目“共同富裕背景下所得税法现代化研究”(项目编号:24AFX014)的阶段性研究成果。

摘　　要：规范个人资本所得税收政策,不仅是完善我国个人所得税制度的重要组成部分,更是通过税收手段调节收入分配、充分发挥个人所得税的再分配效应的关键举措。本文从课税模式、课税范围、税率结构及税收优惠等方面比较分析域外国家个人资本所得课税的实践经验,并结合我国国情,提出建议:在我国现行个人资本所得税制度基础上,通过对不同来源的资本所得综合课税,明确定义资本所得及其适用范围;通过引入累进税率及通过设置差异化的税收优惠等措施完善资本所得税收政策,使得资本所得税制能够在吸引投资、促进经济发展的同时,促进财富分配公平进而助力实现共同富裕。Standardizing the tax policy of individual capital income is not only a crucial component of improving China's individual income tax system,but also a key measure to adjust the income distribution and fully release the redistributive effect of individual income tax through tax means.This paper compares and analyzes the practical experience of taxation on capital income in foreign countries from the aspects of taxation mode,scope,tax rate structure and tax incentives,and then puts forward the following suggestions based on China's national conditions,including building upon China's current individual income tax system for capital income,we should adopt comprehensive taxation on capital income from different sources and clearly define capital income and its application scope;and by introducing progressive tax rates and establishing differentiated tax incentives,we can improve the tax policy of capital income,enabling the capital income tax system to attract investments,promote economic development,and simultaneously foster equitable wealth distribution,thereby contributing to the realization of common prosperity.

关 键 词：资本所得 劳动所得 个人所得税 所得税 资本课税 

分 类 号：F810.42[经济管理—财政学]