国际视野下我国财产转让所得个人所得税制设计思路

An Idea on Design of the Individual Income Tax System for Property Transfer in China from an International Perspective

当前我国居民收入结构发生了较大变化,财产性收入的比重越来越高,相应地,财产转让所得个人所得税的重要性显著提升。然而,现行税制对财产转让所得的规定简单且笼统,难以适应现实发展需要。因此,本文建议从全局的角度把握目前的个人所得税制改革,实现综合部分改革与分类部分改革"两翼齐飞",即在将部分所得纳入综合征税范围的同时,在分类征税部分重点关注财产转让所得。后者需在充分借鉴国际成熟经验的基础上,通过考虑课税范围、财产用途、损失弥补、递延纳税、通货膨胀处理等各种复杂情况,完善我国财产转让所得的个人所得税制,以进一步提升其与经济社会发展的适应程度。

At present, the income structure of Chinese residents has changed greatly, and the proportion of property income is getting higher and higher. Accordingly, the importance of individual income tax on property transfer has increased significantly. However, the current tax system of property transfer is simple and general, so that it cannot meet the needs of the actual development. This paper proposes to carry out the reform of the current individual income tax from a global perspective, that is to say, the income from property transfer should be mainly included in the classified income tax. The individual income tax system on the income from property transfer should be improved through both drawing fully on the international mature experience and taking into account various complex situations such as taxation scope, property use, loss compensation, deferred taxation and inflation treatment, so as to enhance its adaptability to the economic and social development further.