日本所得税中“不动产所得”的政策分析与借鉴

Policy Analysis and Reference of the Real Estate Income in Income Tax System in Japan

日本《所得税法》中的"不动产所得"是指出租不动产等财产取得的所得,该制度建立在以税负公平为价值导向的所得分类理论之上。"不动产所得"具有资本所得的性质,与"事业所得"在判定标准上的区别是该所得有无劳动因素。"不动产所得"的权利主体不限于出租财产的所有人,课税范围也不限于出租财产的租金。我国新《个人所得税法》中"财产租赁所得"的权利主体、性质、范围并不明晰,且与"经营所得"难以区别,这两种所得在税额计算时的税率不同,可能会给避税行为留下空间。日本"不动产所得"的规定可以为明晰我国"财产租赁所得"的概念,建立科学的所得分类体系提供可资借鉴的经验。

The real estate income in Japan’s Income Tax Law is a taxable income derived from the rent of real estate and other properties.The system is based on the income classification theory guided by the fairness of tax burden.The real estate income has the nature of capital gain,and the difference from business income is that the real estate income has no labor factor.The subject of real estate income is not limited to the owner of the leased property,and the income range is not limited to its rent.The subject,nature and scope of the property lease income in China’s Individual Income Tax Law are not clear,and it is difficult to distinguish from the business income.Moreover,the tax rates of these two types of incomes are different when calculating the tax payable,which may lead to tax avoidance.The regulations of Japan’s real estate income can provide a reference for clarifying the concept of property lease income and establish a scientific income classification system in China.