借鉴英国资本利得征税办法的几点建议

Some Suggestions on Capital Gain Tax with Reference to United Kingdom

随着经济的发展和财富的积累,个人拥有的资产越来越多,处置资产的资本利得也日益增多,个人处置财产利得的征税问题就尤显重要。近几年,二手房转让的涉税规定多次变动,股票期权和限售股减持征税补充规定频繁发布,说明我国应尽快出台完善而稳定的财产所得征税规定。借鉴英国成熟的做法,完善我国资本利得征税体制势在必行。

With the economic development and the wealth accumulation,more and more assets are owned by individuals.The capital gains are also increasing with the handling of the assets.Thus,it is prominent to levy the taxes on individual＇s property gains.In recent years,the tax policy on the second-hand housing transfer has changed many times and the supplementary provisions have been released frequently concerning the taxes on the stock options and the restricted shares.These indicate that China should promulgate the perfect and stable provisions on property income tax as soon as possible.It is imperative to learn from the good practices of the United Kingdom to improve China＇s tax system of capital gains.