發(fā)布時(shí)間：2018-08-25 10:24

【摘要】：改革個(gè)人股權(quán)收益、轉(zhuǎn)讓所得稅制的必要性和緊迫性,表現(xiàn)在以下三個(gè)相互關(guān)聯(lián)的方面:現(xiàn)行該項(xiàng)稅制存在勞資所得稅負(fù)、大小所得稅負(fù)失平的較大矛盾,導(dǎo)致某些負(fù)面影響,亟須解決;西方一些國家近年對資本所得和富人增稅的重要啟示;貫徹落實(shí)黨的十八大以來,對深化收入分配制度和財(cái)稅體制改革重大戰(zhàn)略部署的迫切需要。必須適應(yīng)形勢發(fā)展,通過改革該項(xiàng)稅制,矯正其內(nèi)在弊端,完善其調(diào)控機(jī)制功能,以利于充分發(fā)揮個(gè)人所得稅在調(diào)節(jié)各階層居民收入分配中的重大作用,協(xié)調(diào)平衡勞資、大小所得的稅收負(fù)擔(dān),縮小收入分配差距;促進(jìn)資本市場健康運(yùn)轉(zhuǎn),社會資源合理配置,財(cái)政收入得到保障,經(jīng)濟(jì)社會更好發(fā)展。改革要依據(jù)"在提高效率的基礎(chǔ)上,更加注重公平"的基本要求,著力實(shí)施勞動所得與資本所得按所得額大小平等納稅原則,縮小勞資收入分配差距與不同階層收入分配差距。改革的重點(diǎn),一是把現(xiàn)行個(gè)人股權(quán)收益、轉(zhuǎn)讓所得,統(tǒng)一適用的20%比例稅率,改為同工薪等勞動所得同等稅負(fù)水平的超額累進(jìn)稅率,實(shí)施勞動所得與資本所得平等納稅,調(diào)節(jié)過高的個(gè)人資本收入,保護(hù)中小收入投資者也有適當(dāng)?shù)呢?cái)產(chǎn)性資本收入;二是要調(diào)整改變現(xiàn)行對個(gè)人股權(quán)收益、轉(zhuǎn)讓所得過于寬松的稅收優(yōu)惠政策措施,擴(kuò)大稅收基礎(chǔ);同時(shí),要完善對資本所得大戶征稅管理的監(jiān)控制度。以上改革要與逐步建立"綜合與分類相結(jié)合"的個(gè)人所得稅制改革緊密結(jié)合,為實(shí)施此項(xiàng)新稅制模式創(chuàng)造條件,擇機(jī)在條件成熟時(shí),也把股權(quán)收益、轉(zhuǎn)讓所得,納入綜合計(jì)征范圍。本文還對資本所得稅負(fù)應(yīng)輕于勞動所得,和勞動所得稅負(fù)應(yīng)輕于資本所得等現(xiàn)有幾種不同觀點(diǎn),進(jìn)行了專項(xiàng)辯論。
[Abstract]:The necessity and urgency of the reform of individual equity income and the transfer of income tax system are manifested in the following three interrelated aspects: the present tax system has a negative labor income tax and a large contradiction of large and small income tax losses, which leads to some negative effects. It is urgent to solve this problem; the important enlightenment of some western countries on capital income and tax increase for the rich in recent years; and the urgent need for deepening the reform of income distribution system and fiscal and taxation system since the implementation of the 18th National Congress of the Communist Party of China. We must adapt to the development of the situation, reform the tax system, correct its inherent malpractices, and perfect its function of regulating mechanism, so as to give full play to the important role of individual income tax in regulating the income distribution of the residents of all strata, and to coordinate and balance the labor and capital. The tax burden of the large and small income reduces the income distribution gap, promotes the healthy operation of the capital market, the rational allocation of social resources, the guarantee of the financial revenue, and the better development of the economy and society. The reform should be based on the basic requirement of "pay more attention to fairness on the basis of improving efficiency", put great effort into practice the principle of equal taxation between labor income and capital income according to the amount of income earned, and narrow the gap between labor and capital income distribution and income distribution of different strata. The key points of the reform are, first, to change the current personal equity income, transfer income, and the uniformly applicable 20% proportional tax rate to the excess progressive tax rate at the same level of labor income as wage income, so as to implement an equal tax rate on labor income and capital income. Adjust the excessive personal capital income, protect the middle and small income investors also have the appropriate property capital income; second, adjust and change the current individual equity income, transfer the income too loose tax preferential policy measures, expand the tax base; At the same time, it is necessary to improve the tax management of large capital income monitoring system. The above reforms should be closely combined with the gradual establishment of the personal income tax system of "integration and classification", so as to create the conditions for the implementation of this new tax system, and when the conditions are ripe, they will also transfer the income from equity ownership and transfer when the conditions are ripe. To be included in the scope of comprehensive taxation. This paper also makes a special debate on the different viewpoints that the negative capital income tax should be lighter than the labor income and the labor income tax should be lighter than the capital income.
【作者單位】： 財(cái)政部財(cái)政科學(xué)研究所;北京工商大學(xué)金融學(xué)院;
【分類號】：F812.42

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本文編號：2202593