资本所得税制的设计约束及其突破

Design Constraint and Breakthrough of Capital Income Tax System

合理设计资本所得税制既是我国税制改革的迫切要求,又是完善现代税制的重要一步。在具体的税制设计中,应做到:坚持从本国实际出发,避免简单的经验借鉴;理性分析相关约束,明晰税制设计的制约条件;充分突破设计约束,合理设计资本所得的税制要素;权衡资本所得课税的实践方案,以试点推动改革。

To design the capital income tax system is not only an urgent requirement for China＇s tax system reform, but also an important step in improving the modem tax system. In the specific tax system design, the following four points should be achieved： Firstly, we should proceed from our country＇s reality and avoid to study the experience from other countries; Secondly, to analyze relevant constraints and clarify the constraints of tax system design; Thirdly, to break through the design Constraints and rational design of the elements of taxation derived from capital; Fourthly, to weigh the practice of taxation of capital income to pilot reforms.