非货币性资产投资的个人所得税研究——基于《财税[2015]41号文件》

Research on Individual Income Tax of Non – monetary Assets Investment——Based on“Finance and Taxation [2015]No. 41”

非货币性资产投资的个人所得税制度的构建及完善,无论是对于证券市场的发展抑或是国家针对投资所得进行的征税活动而言,都尤为重要。部分OECD国家业已将该制度落实到相关的立法工作当中,并且加以确认完善。相比较而言,现今以规范性文件形式出台的非货币性资产投资的个人所得税制度,在实践中仍然存在不少的问题。针对现状和存在的问题,则该制度的完善应该从合理规定纳税时点、合理规定现金补价纳税的等问题入手。

The establishment and the perfection of non-monetary assets of the personal income tax system are particularly important for the development of the securities market and the collection of investment income tax. Some of the OECD countries have already implemented the system in the relevant legislative work,which has been confirmed and perfected. In contrast,China＇s non-monetary assets of the personal income tax system in the form of normative documents still have many problems. In view of the present situation and existing problems of our country,the perfection of the system should start from the reasonable stipulation of the tax time and the reasonable stipulation of the payment of the cash premium.