资本利得税收法律问题研究

发布时间：2018-06-14 16:47

本文选题：资本利得 + 实现规则　；参考：《武汉大学》2015年博士论文

【摘要】：随着资本市场特别是证券市场的繁荣,民众的投资活动日益增长,资本收益如何课税的问题随之产生。但由于资本利得不同于传统所得的独特特点,我国对于其的讨论一直不成系统,缺乏理论上的深入挖潜。这一现象根源于我国所得税法体系在设立之初的选择。资本收益偶发性、流动性和概念化的特点与传统意义上的所得税周期性、稳定性特点相悖,因此在所得税法制度设计时,我国刻意将资本利得有关税收规则留白。但在所得税的课税范围设置上,我国并没有将资本利得加以排除,只是通过设立具体规则、暂免征税或者交由其他税种“代征”等模式进行了部分技术化处理。这种立法选择,在所得税发展初期具有合理性。如今,随着商事活动增多和资本市场繁荣,个人与企业的收入构成中,来源于资产处置而产生的资本利得占比日益增大,个人所得税、企业所得税都有了长足的发展。所得税体系内含的量能课税原理与社会财富再分配功能日渐式微,需要革新。另一方面,随着我国资本市场日趋繁荣,纳税人特别是企业纳税人的资本交易愈发频繁,从国有企业转制到如今广泛的企业并购重组交易、从公司设立到公司解散、从投资入股到企业分红,资本交易逐步成为市场交易的主流,产生了大量的资本利得。加上2008年金融危机爆发,企业对重整给予了很高的期待,也希望尽力减少税制对其自由市场行为的阻碍。为此,我国建立了企业重组税收规则,明确了企业重组的一般税收处理和特殊税收处理办法,为企业发展扫清了制度障碍。但是,企业重组作为高级的资本运作类型,其正常运作对征管技术要求很高。在资本税制缺乏理论根基的当前,其运行并不顺畅。在研究层面,我国目前关于资本税制的理论研究缺乏主动性。目前有关资本税制的研究,大多沿袭了税制立法上“就事论事”的路径,有的侧重于对域外资本利得税制的介绍,有的侧重于对现实规则的分析与解释,并没有触及资本利得税制的根本理论问题。值得注意的是,有的学者已经察觉到了资本利得不同于传统所得税法的独特特点,但却寄希望于从实践经验中总结出一般性的资本课税规则。这样的研究思路,虽然较以往已经有所进步,但并没有跳出固有的思维模式。中国资本利得税制建设缺乏的是理论基础研究,在缺乏理论指导的前提下摸索前行,不但不经济,而且有误入歧途的危险。因此,本文旨在学习外国资本利得的基础性税制规则,从我国国情出发,分析目前有关资本税制制度的缺陷,对各国资本利得税制范本加以取舍,并从资本利得税制中国化的角度探讨税制的落实。基于如上行文目的,本文遵循了“从实践到理论再回归实践”的研究进路。首先,在厘定资本利得的概念内涵基础上,本文总结了我国资本税收的制度困境,认为走出困境的关键在于明确树立资本利得的概念(第2、3章)。本文从一具体增资扩股案例入手,总结其中的资本税收争议焦点,并从中抽离出我国资本税制中税基设定、税额测量以及纳税义务发生时间认定等三大疑问。而后,文章从所得税制度体系内部需要和外部条件建设两方面阐释了中国设立资本利得制度的基础。其次,本文重点研究了英国、德国和美国的资本利得税制发展以及主导其税制发展的各阶段所得税税收理论(第4章)。通过对以上三国家资本利得税制的比对,本文总结出了资本利得税以实现为基础的共通特性。结合目前我国资本利得税制的发展现状,本文选择了美国作为资本利得税制的制度参照国。再次,本文以美国为范本,对资本利得税制的“交易税”特性进行了细化分析,重点介绍了其制度核心支柱,所得的实现规则(第5章)。除此之外,本文还分析了实现规则对计税基础概念的冲击与影响,指出在资本利得的影响下,计税基础逐渐成为确定税收实现数额的计量方法。最后,本文在以上对资本利得税制理论问题探讨的基础上,回归中国现实,对中国现有资本利得税制进行体系化评价,并为资本利得制度的落实提供了整体思路(第6、7章)。具体而言,本文对中国现有资本利得制度以及会计制度中相似的实现、确认规则及计税基础等概念进行了比对,指出中国税制中对这些资本利得税收概念的误读与误用,分析现有资本利得制度概念与应然理论概念之间的差异原因。在资本利得税制的落实方面,本文不但对资本利得税收原理的落实提供了思路,而且分析了印度、新西兰、南非以及我国台湾地区等资本利得税制后进国家和地区的经验与教训,对我国未来资本利得税制的走向、税收要素的设计与取舍、与其他税种的协调以及税收改革时机的选择等具体内容发表了自己的见解。
[Abstract]:With the prosperity of the capital market, especially the stock market, the increasing of the public investment activities, the problem of how to tax the capital gains. However, because the capital gains are different from the unique characteristics of the traditional income, the discussion of our country is not systematic and lacks the depth of theory. This phenomenon is rooted in the income tax of our country. At the beginning of the establishment of the legal system, the characteristics of the occasional capital income, liquidity and conceptualization are contrary to the characteristics of the traditional income tax periodicity and the characteristics of stability. Therefore, when the income tax law system is designed, our country deliberately puts the capital gains on the tax rules. However, in the setting of the tax scope of the tax, China does not have the capital. This legislative choice is reasonable in the early stages of the development of income tax. Now, with the increase of business activities and the prosperity of the capital market, the income composition of individual and enterprise comes from the capital. The income tax of individual income tax and enterprise income tax have made great progress. The principle of Taxation and the redistribution function of social wealth in the income tax system are gradually declining. On the other hand, with the prosperity of the capital market in China, the taxpayers' capital is especially the capital of the enterprise taxpayers. More frequent transactions, from the state-owned enterprises to a wide range of mergers and acquisitions, from the company to the company to dissolve, from the investment to the corporate dividend, the capital transaction has gradually become the mainstream of the market transaction, resulting in a large number of capital gains. In addition to the outbreak of the financial crisis in 2008, the enterprise has given a high expectation to the reorganization. We want to try our best to reduce the barriers to the free market behavior of the tax system. Therefore, our country has established the enterprise reorganization tax rules, clear the general tax treatment and special tax treatment for the enterprise reorganization, clear the institutional obstacles for the development of the enterprise. However, as the advanced type of capital operation, the reorganization of enterprises is the normal operation of the collection and management technology. At present, the theoretical research on the capital tax system is lack of initiative. At present, the research on the capital tax system is lack of initiative. At present, the research on the capital tax system is mostly followed by the path of "on the facts" in the tax legislation, and the introduction of the foreign capital gains tax system. It focuses on the analysis and interpretation of the practical rules, and does not touch the fundamental theoretical problem of the capital gains tax system. It is worth noting that some scholars have noticed the unique characteristics of capital gains different from the traditional income tax law, but they hope to sum up the general rules of capital taxation from practical experience. Although the road has been progressed more than ever, it does not jump out of the inherent mode of thinking. China's capital gains tax system is lack of theoretical foundation research. It is not only uneconomical but also dangerous to go astray under the premise of lack of theoretical guidance. Therefore, this article aims to learn the basic tax rules of foreign capital gains. Based on the national conditions of our country, the defects of the current capital tax system are analyzed, and the capital gains tax system model of each country is taken out, and the implementation of the tax system is discussed from the perspective of the Chinese capital gains tax system. On the basis of the concept connotation, this paper sums up the system dilemma of China's capital tax, and thinks that the key to the dilemma is to establish the concept of capital gains (Chapter 2,3). This article starts with a specific case of increasing capital and enlarging shares, summarizes the focus of the capital tax dispute, and draws the tax base setting and tax measurement in the capital tax system of our country. Three questions, such as the amount and the time identification of the tax obligation, then the article explains the foundation of the establishment of the capital gain system in China from two aspects of the internal needs and external conditions of the income tax system. Secondly, this paper focuses on the development of the capital gains tax system in Britain, Germany and the United States and the various stages leading to the development of its tax system. The income tax theory (fourth chapter). Through the comparison of the capital gains tax system of the above three countries, this paper summarizes the common characteristics of the capital gains tax on the basis of realization. Combined with the current situation of the development of the capital gains tax system in China, this paper chooses the United States as the system reference country of the capital gains tax system. This paper makes a detailed analysis of the "transaction tax" characteristics of the capital gains tax system, focusing on its system core pillar and the realization rules (fifth chapter). Besides, this paper also analyzes the impact and influence of the implementation rules on the basic concept of tax valuation, and points out that under the influence of capital gains, the tax base is gradually established to determine the number of tax realization. In the end, on the basis of the discussion of the theory of the capital gains tax system, this article returns to the reality of China, systematically evaluates the current capital gains tax system in China, and provides a whole train of thought for the implementation of the capital gains system (Chapter 6,7). In the system, the concept of similar realization, the recognition rule and the tax basis are compared, and the misunderstanding and misuse of the tax concept of these capital gains are pointed out in the Chinese tax system, and the reasons for the difference between the concept of the existing capital gains system and the concept of the deserved theory are analyzed. The implementation of the principle provides a way of thinking, and analyses the experience and lessons of the backward countries and regions of the capital gains tax system in India, New Zealand, South Africa and the Taiwan region of our country. It is specific to the trend of the capital gains tax system in the future, the design and selection of the tax elements, the coordination with other taxes and the choice of the opportunity for tax reform. He gave his own opinion.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：D922.22

【引证文献】