改革个人股权收益、转让所得税制的意见

发布时间：2018-08-25 10:24

【摘要】：改革个人股权收益、转让所得税制的必要性和紧迫性,表现在以下三个相互关联的方面:现行该项税制存在劳资所得税负、大小所得税负失平的较大矛盾,导致某些负面影响,亟须解决;西方一些国家近年对资本所得和富人增税的重要启示;贯彻落实党的十八大以来,对深化收入分配制度和财税体制改革重大战略部署的迫切需要。必须适应形势发展,通过改革该项税制,矫正其内在弊端,完善其调控机制功能,以利于充分发挥个人所得税在调节各阶层居民收入分配中的重大作用,协调平衡劳资、大小所得的税收负担,缩小收入分配差距;促进资本市场健康运转,社会资源合理配置,财政收入得到保障,经济社会更好发展。改革要依据"在提高效率的基础上,更加注重公平"的基本要求,着力实施劳动所得与资本所得按所得额大小平等纳税原则,缩小劳资收入分配差距与不同阶层收入分配差距。改革的重点,一是把现行个人股权收益、转让所得,统一适用的20%比例税率,改为同工薪等劳动所得同等税负水平的超额累进税率,实施劳动所得与资本所得平等纳税,调节过高的个人资本收入,保护中小收入投资者也有适当的财产性资本收入;二是要调整改变现行对个人股权收益、转让所得过于宽松的税收优惠政策措施,扩大税收基础;同时,要完善对资本所得大户征税管理的监控制度。以上改革要与逐步建立"综合与分类相结合"的个人所得税制改革紧密结合,为实施此项新税制模式创造条件,择机在条件成熟时,也把股权收益、转让所得,纳入综合计征范围。本文还对资本所得税负应轻于劳动所得,和劳动所得税负应轻于资本所得等现有几种不同观点,进行了专项辩论。
[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.
【作者单位】：财政部财政科学研究所;北京工商大学金融学院;
【分类号】：F812.42

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