财富税:良税还是劣税

Wealth Tax:Good or Bad

财富税是针对财富净值课征的税收。在理论和现实中,财富税背负着巨大的争议,这些争议与该税种的效应直接相关。财富税支持者强调财富税具有促进公平、筹集税收收入、提高经济效率等正效应;而财富税的反对者则认为财富税会损害公平,导致经济效率和行政效率损失,对税收收入具有负面影响,且损害税制的竞争力。综合考虑财富税的效应和我国的现实状况可以发现,我国不应开征财富税,而应当视宏观经济形势变化,在适当时机对个人所得税、房地产税实施必要改革,并开征遗产与赠与税。

Wealth tax is levied on the net worth of wealth.In theory and reality,wealth tax is burdened with huge controversies,which are directly related to the effects of this tax.Supporters of wealth tax emphasize that wealth tax has positive effects such as promoting equity,raising tax revenue and improving economic efficiency.Opponents of wealth tax argue that wealth tax would undermine equity,lead to a loss of economic and administrative efficiency,have a negative impact on tax revenue,and undermine tax competitiveness.Considering the effects of wealth tax and the reality,China should not establish wealth tax,but reform personal income tax and real estate tax,as well as levy inheritance and gift tax at an appropriate time according to the change of macroeconomic situation.