西方资本所得减税理论评析

A Review on the Tax Reduction Theory of Capital Income in the West

本文认为西方股权收益、转让等资本所得减税理论是导致劳动与资本所得税负严重失衡,各阶层收入与税负高低倒置,贫富差距进一步扩大的重要原因。近期美、法等国为应对财政危机,向富人增税,虽不能解决根本问题,但毕竟向公平税负的方向迈出了一步。这对同样受困于收入分配问题的我国改革个人所得税制度不无启发。

This paper argues that the tax reduction theory of capital gains from return on equity, transfer and etc. is the critical reason resulting in the severe imbalance of tax burden on labor and capital income, inversion of tax burden on the incomes from all walks of people, and the enlarging gap between the rich and poor. In order to cope with fiscal crisis, the United States, France and other countries started to increase tax burden on the rich recently, which will not solve fundamental issue, but after all it is a step towards fair tax. Such phenomenon may give rise to an inspiration for China which is also troubled by income distribution problem.